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Audit Objective

Determine whether Village of Fort Plain (Village) officials established appropriate control over employee leave time.

Key Findings

Village officials did not establish appropriate controls over employee leave time.

• The Board did not establish comprehensive leave benefit policies and procedures.
• Officials did not accurately maintain employee leave records. Leave used and compensatory time (comp time) earned was not always properly recorded or supported by Village records.
  • 133 hours of accrued comp time, valued at approximately $4,600, was not supported by an employee’s time and attendance records.
  • 33 hours of comp time and eight hours of personal time, valued at approximately $900, were used but not deducted from employee leave records.

Key Recommendations

• Implement procedures that ensure leave earned, used and carried over is supported by time and attendance records and leave request forms.
• Update the employee benefits policy (policy) and ensure all employees involved in the payroll process are aware of relevant leave policies.
• Ensure the policy, collective bargaining agreement (CBA) and Police Chief’s contract (contract) cover accrued leave limits and conditions for the payment of unused leave.

Village officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.