Purpose of Audit

The purpose of our audit was to review controls over the County’s timekeeping system for the period January 1, 2015 through October 25, 2016.

Background

Sullivan County is located in the southeastern part of New York State and has a population of approximately 77,500. The District is governed by an elected nine-member County Legislature. Appropriations for personal services for 2017 total approximately $56.4 million.

Key Findings

• Department heads are generally exempt from recording their time, and there were 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave.
• Some employees manually edited their own punch times in the electronic timekeeping system (ETS).

Key Recommendations

• Establish procedures to verify that department heads are either working or charging appropriate leave accruals.
• Establish policies and procedures to ensure employees have appropriate ETS access rights and prohibit employees from modifying their own time records.