Purpose of Audit

The purpose of our audit was to examine the Town’s internal controls over payroll for the period January 1 through December 31, 2013.

Background

The Town of Johnstown is located in Fulton County, has a population of approximately 7,100 and is governed by an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $3.5 million.

Key Findings

• Employees were overpaid for overtime due to issues relating to leave time.
• Employees did not record their work time in a consistent manner.

Key Recommendations

• Enforce the timesheet policy, implement policies and procedures for employees’ paid leave and review all payrolls