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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Johnstown – Payroll (2014M-55)

Released: July 3, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Town’s internal controls over payroll for the period January 1 through December 31, 2013.


The Town of Johnstown is located in Fulton County, has a population of approximately 7,100 and is governed by an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $3.5 million.

Key Findings

  • Employees were overpaid for overtime due to issues relating to leave time.
  • Employees did not record their work time in a consistent manner.

Key Recommendations

  • Enforce the timesheet policy, implement policies and procedures for employees’ paid leave and review all payrolls for accuracy.
  • Ensure that employees complete individual timesheets.

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