According to a recent accounts payable audit conducted by the New York comptroller's office, the board of supervisors overseeing financial management for Warren County failed to instate appropriate policies related to employee time tracking. This has led to discrepancies, the North Country Gazette reports.
The AP audit, which covered the county's financial dealings between January 2009 and February 2010, found that the lack of a comprehensive time tracking policy resulted in overtime inconsistencies, as well as payroll overpayments, underpayments, and duplicate payments. The news source cited one particular incident in which a $5,160 pay-rate reduction failed to be implemented, and another involving an employee being underpaid by more than $7,000.
According to auditors, these control weaknesses were caused by a lack of review by persons outside the county's payroll department. Specifically, the errors were allowed to become pervasive because nobody compared them to management authorizations. The department's lack of internal AP audits allowed the mismanagement to go on until it was highlighted by outside auditors.