Purpose of Audit

The purpose of our audit was to determine whether Town officials implemented adequate policies and procedures over employee time and attendance and leave records for the period January 1, 2016 through October 2, 2017.

Background

The Town of Chester is located in Orange County. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $11.8 million.

Key Findings

• Some employees did not use time sheets, vouchers or timecards to record the time actually worked.
• Leave request forms were not used to monitor paid leave time.

Key Recommendations

• Implement comprehensive written procedures for time and attendance.
• Require all employees to complete time records and leave request forms requiring employee signatures and department head or Supervisor approval.