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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Village of Waterville – Payroll and Time and Attendance Records (2017M-281)


Released: April 6, 2018 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether Village officials ensured employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and recorded for the period June 1, 2016 through August 31, 2017.

Background

The Village of Waterville is located in the Towns of Sangerfield and Marshall in Oneida County. The Village, which has a population of approximately 1,540, is governed by an elected five-member Board of Trustees. Budgeted general fund appropriations for the 2016-17 fiscal year totaled approximately $1.2 million.

Key Findings

  • The Board did not segregate the Clerk-Treasurer’s payroll processing duties and did not establish adequate compensating controls to oversee payroll processing.
  • Not all employees completed detailed time records, and supervisors did not always approve time records.

Key Recommendations

  • Segregate the Clerk-Treasurer’s payroll processing duties or, if not feasible, establish compensating controls.
  • Require employees to complete detailed time records and require all supervisors to approve and sign time records.

Local Government and School Accountability Contact Information:

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