Background
The Town of Hyde Park (Town) is located in Dutchess County. The Town is governed by an elected Town Board (Board) composed of four Board members and a Town Supervisor (Supervisor). The Board is responsible for the general management and control of operations. The Supervisor serves as the chief executive officer and the Town Comptroller serves as the chief fiscal officer. The Supervisor is responsible for ensuring that employees are paid in accordance with Board resolutions, collective bargaining agreements (CBAs) and the employee manual.
Quick Facts | |
---|---|
2017 Appropriations | $9.4 million |
Employees | 132 |
Gross Payroll for the Audit Period | $4.7 million |
Audit Period
January 1, 2017 – March 6, 2018
Audit Objective
Determine whether the Town’s payroll and time records were accurate.
Key Findings
- Town officials established adequate procedures to ensure that payroll and time records were accurate.
- We tested the payroll and time records of 30 employees over 22 payroll periods, totaling $1.5 million, and found that they were properly recorded, calculated and paid.
Key Recommendation
- Town officials should consider using electronic timesheet files instead of printing paper copies to file.
Officials agreed with our recommendation and indicated they planned to initiate corrective action.