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Board members opt-out payments were also not paid or handled consistently. In 2015, a Board resolution was adopted authorizing opt-out payments for Board members stating, “in the event a Town Board member declines the health insurance, they shall receive annually $1,500 per year while employed by the Town of Evans.” In February 2020, a Board resolution rescinded the opt-out payment option for Board members. In August 2020, the former Supervisor, who was also a Board member, received four opt-out payments for 2016 through 2019 totaling $6,000 while receiving Town health insurance through a spouse’s coverage. During the same time period, another Board member also received Town health insurance through a spouse but did not receive opt-out payments. In addition, in 2016, two Board members were receiving Town health insurance through their spouse’s coverage, and at the time were determined ineligible for opt-out payments. Therefore, it is unclear why the former Supervisor was eligible for opt-out payments when these other Board members were deemed ineligible. Officials were unable to provide any documentation to support the eligibility for this payment, or why the resolution was not applied consistently for all Board members. What Do We Recommend? The Board should: 1. Develop, adopt and implement written policies and procedures that clearly designate the Town officials and employees who are responsible for: l Approving leave, including an alternative approver, l Recording leave usage, l Updating leave balances, l Verifying leave was recorded accurately in the payroll system, and l Reviewing and approving separation payments and opt-out payments. 2. Require department heads, Town officials or employees having direct supervision over specific departments or individual employees to periodically review and reconcile the payroll system leave records to ensure leave balances are accurate and up to date. 3. Require the Supervisor or other appropriate official to periodically review leave records and balances and ensure payroll personnel properly calculate and deduct leave time used from employee leave balances and that the payroll system adds leave time earned in accordance with the applicable agreement, resolution or policy. 4. Ensure the department heads, Town officials or employees having direct supervision over specific departments or individual employees review and approve employees’ leave requests and prohibit officials and employees from approving their own time sheets and leave usage. If department heads are using leave time, it must be approved by the Supervisor. 5. Consult with the Town Attorney to determine what action, if any, should be taken regarding inaccurate, improper or unsupported separation and/or opt-out payments. Of f ic e of t he New York State Comptroller 7