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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Village of Freeville – Time Attendance and Leave Accruals (2017M-24)


Released: May 12, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if Village officials adopted adequate payroll policies and procedures for the period June 1, 2015 through December 2, 2016.

Background

The Village of Freeville is located in the Town of Dryden in Tompkins County and has a population of approximately 520. The Village is governed by an elected five-member Board of Trustees. General and sewer fund budgeted appropriations for the 2016-17 fiscal year totaled $410,464.

Key Findings

  • The current employee handbook is deficient regarding the accrual of vacation time, which could make the Village liable for large payouts for unused vacation time.
  • The Board did not ensure that Village officials and employees consistently followed established procedures outlined in the employee handbook.

Key Recommendations

  • Review and update the employee handbook to include guidance on timekeeping procedures and the accrual and use of vacation and sick time.
  • Require that Village officials follow the updated employee handbook policies.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236