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Appendix B: Audit Methodology and Standards We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. To achieve the audit objectives and obtain valid audit evidence, our audit procedures included the following: l We interviewed Town officials and employees and reviewed policies and procedures to gain an understanding of the Town’s credit card purchasing practices. l We reviewed credit card transaction logs to determine whether purchases were documented, certified by the credit card holder and approved by a department head. l We documented all credit card transactions for the Finance Office during the period January 1, 2018 through April 30, 2022 to determine whether purchases were properly authorized and approved, adequately supported and for proper Town purposes. l We reviewed all 123 of the former Director’s credit card transactions totaling $9,183 to determine whether they were for proper Town purposes and whether items purchased were in the Town’s possession. l We interviewed Town officials and reviewed policies, procedures and Board meeting minutes to gain an understanding of the Town’s payroll practices. l We reviewed the Town’s Personnel Rules and Regulations handbook to gain an understanding of employee benefits. l For the period January 1, 2021 through December 31, 2021, we reviewed time sheets, pay rates, overtime earned and compensatory time earned for all Finance Office employees to determine whether employees were paid at the appropriate amount and the correct amount of time worked and earned. We scanned payroll payments from January through August of 2022 to determine whether overtime payments were properly approved, reviewed and documented through August 31, 2022. l For the period January 1, 2021 through December 31, 2021, we compared the hours paid to employees at the out-of-title rate to leave accruals by the appropriate supervisor to determine whether each employee’s supervisor charged leave accruals when the employee received pay at the out-of- title rate. For the Assistant Accountant and former Director, we expanded this review back to January 1, 2018, when the former Director began employment with the Town. We conducted this performance audit in accordance with generally accepted government auditing standards (GAGAS). Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. Of f ic e of t he New York State Comptroller 11