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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Broadalbin – Leave Accruals (2014M-88)

Released: July 18, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the adequacy of the Town’s system to monitor leave accruals of highway department employees for the period January 1, 2012 through December 31, 2013.


The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2013 for the general and highway funds totaled approximately $1.4 million.

Key Findings

  • There is no system to ensure that highway department employees request permission from the Highway Superintendent to use leave time.
  • Employees’ leave accrual balances are not adequately accounted for and maintained.
  • The Highway Superintendent has not maintained adequate records of compensatory time as required by the collective bargaining agreement.

Key Recommendations

  • Adopt a leave policy that provides specific guidance for the process of submitting and approving leave requests.
  • Establish and maintain centralized records of employee leave time that clearly account for leave time earned and used and include a running balance of leave accruals available for employees.
  • Maintain adequate records for employees’ compensatory time.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236