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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Town of Union Vale - Payroll (2018M-31)

Released: November 22, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether Town officials established adequate policies and procedures over payroll, leave and health insurance payments.

Key Findings

  • The Town overpaid $134,658 in payroll, leave and health insurance payments.
  • The health insurance overpayments identified included $19,400 for ineligible individuals.
  • Direct supervisors did not always sign time sheets as required.

Key Recommendations

  • Consult with counsel to determine whether to recover overpayments and unpaid health insurance contributions.
  • Implement supervisory controls over payroll to ensure paycheck amounts are accurate and for documented hours.
  • Review all individuals on health insurance to ensure that only eligible individuals receive benefits.

Town officials generally agreed with our recommendations and indicated they have taken, or planned to take, corrective action. Appendix B includes our comments on issues raised in the Town’s response.

Background

The Town of Union Vale (Town) is located in Dutchess County. The Town is governed by an elected five-member Town Board (Board), which is composed of four Board members and the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and finances.

The Supervisor is responsible for the Town’s day-to-day management under the Board’s direction. A bookkeeper works under the Supervisor’s direction and is responsible for billing retirees and modifying health insurance as appropriate. The assistant to the bookkeeper is responsible for processing payrolls and maintaining leave records.

The Supervisor is elected bi-annually. During our audit period, there were two supervisors (referred to as Supervisors 1 and 2); two bookkeepers (referred to as Bookkeepers 1 and 2); and two assistants to the bookkeeper (referred to as Assistants 1 and 2). In this report, we cite the terms of service for these individuals within the context of our findings.

Quick Facts
2017 Budget$3.2 million
Population4,900
Area37.8 sq. miles
2017 Payroll and Related Costs$1.6 million

Audit Period

January 1, 2014 – September 30, 2017


Local Government and School Accountability Contact Information:

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