Purpose of Audit

The purpose of our audit was to determine whether City officials established adequate internal controls over employees’ leave accruals, time and attendance, and overtime for the period July 1, 2015 through February 14, 2017.

Background

The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is governed by an elected seven-member City Council. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $546 million.

Key Findings

• The City’s leave accrual processes are decentralized and not administered uniformly, resulting in errors in employees’ leave accruals.
• The City paid over $903,000 in police overtime to cover compensatory leave, contrary to collective bargaining agreements (CBAs).

Key Recommendations

• Establish City-wide policies and written procedures documenting the type of records to be maintained for requesting, approving, using and recording leave time, and requiring employees and supervisors to sign time sheets certifying that hours reported are accurate.
• Ensure that police supervisors follow CBA requirements by properly approving compensatory leave time without creating an overtime requirement, and approve employees’ compensatory leave only when they have enough to use.