City of Albany – Payroll (2015M-110)

Issued Date
September 16, 2015

Purpose of Audit

The purpose of our audit was to review the City’s payroll operations for the period January 1, 2013 through September 30, 2014.


The City of Albany is located in Albany County and has a population of approximately 99,000. The City is governed by an elected 16-member Common Council. Budgeted payroll appropriations for 2014 totaled approximately $75.7 million.

Key Findings

  • Seven employees were paid for unused vacation time without adequate leave records to support the payroll calculations.
  • The City’s payroll recordkeeping processes are not consistent in all departments.
  • Employees in the Department of General Services (DGS) were not working their scheduled time by leaving before the end of their work day.

Key Recommendations

  • Ensure that all requests for payment for unused vacation time have adequate supporting documentation for the accrued and unused leave.
  • Develop standardized payroll and timekeeping systems across City departments.
  • Ensure that DGS employees work their required weekly hours in accordance with their collective bargaining agreement.