Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) ensured payroll payments were accurate and in accordance with Town policies.

Key Findings

The Supervisor did not ensure payroll payments were accurate or in accordance with Town policies. Town officials:

• Did not properly review and certify payroll; 15 of 54 payroll registers reviewed were not certified.
• Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out.
• Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out of $47,192 overtime payments reviewed.
• Did not always pay wages at Board-approved rates, resulting in $13,650 annual increase to the Town’s payroll that the Board did not approve.

Key Recommendations

• Ensure payrolls are reviewed and certified.
• Ensure timecards are complete and fully in compliance with the Town’s policy.
• Ensure overtime is paid in accordance with the Town’s policy.
• Ensure the Board approves the salary or hourly wages of all officers and employees by position.

Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action.