Purpose of Audit

The purpose of our audit was to determine whether the Village accurately paid employees’ salaries and wages, and budgeted, controlled and monitored overtime for the period June 1, 2016 through July 13, 2017.

Background

The Village of Croton-on-Hudson is located in Westchester County. The Village is governed by a Council–Manager form of government with an elected five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $19 million.

Key Findings

• During a three month period, five employees were overpaid for out-of-title work by $902.
• Departments submit employee timesheets prior to the end of pay periods.
• The Village under-budgeted for overtime in 2016-17 by 43 percent.

Key Recommendations

• Require employees to use and sign timesheets documenting actual hours worked.
• Consider adjusting the timesheet deadline so the payroll reflects actual hours worked.
• Develop more accurate overtime budget estimates based on historical trends and require written pre-approval of non-emergency overtime.