Purpose of Audit

The purpose of our audit was to determine if controls over employee time and attendance and leave accruals were adequate for the period January 1, 2012 through October 3, 2013.

Background

Columbia County is located in eastern New York and has a population of approximately 63,000. The County is governed by a 23-member Board of Supervisors. Budgeted appropriations for the 2014 fiscal year total approximately $149 million.

Key Findings

• There is no County-wide requirement that all employees complete and certify their hours worked on a time record.
• Payroll duties were not properly segregated.
• The auto-pay payroll system resulted in payments to part-time attorneys for hours not worked.
• The County does not have comprehensive written policies and procedures over leave time.

Key Recommendations

• Adopt county-wide requirements for employee time and attendance and leave accruals, including a requirement that all employees complete and certify their hours worked on a time record reviewed by supervisors or department heads.
• Ensure that the duties of payroll batch entry and approval are properly segregated.
• Review the method by which part-time attorneys are paid and the associated hours are reported.
• Ensure that leave requests are documented and approved.