Purpose of Audit

The purpose of our audit was to review internal controls over the Town’s police payroll processing for the period January 1, 2012 through April 7, 2014.

Background

The Town of Goshen is located in Orange County and has a population of approximately 13,700. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $10.3 million, of which about $1.2 million was for police protection.

Key Findings

• Police Department members did not always sign the daily member attendance record and not all overtime was properly documented.
• An officer working for another entity had time overlaps, a full-time officer did not appear to have worked certain hours claimed on his timesheet and four officers were paid for days off to which they were not entitled.
• Leave time records maintained at the Department did not match those in the Town payroll register.

Key Recommendations

• Ensure that all Department employees complete the member attendance record and work the required hours, and ensure that overtime is properly documented.
• Pursue the recovery of inappropriate payments and ensure that only officers entitled to receive paid days off receive them.
• Ensure that accurate Department leave time records are maintained, monitored and periodically reconciled with those in the central payroll register.