ULSTER COUNTY COMPTROLLER’S OFFICE

Golden G Hill H Health Care C Center r Separa S ation P Payout

p Elliott Auerbach, Comptroller

Dated: S September 23, , 2013

ULSTER COUNTY OFFICE OF THE COMPTROLLER
PO BOX 1800 KINGSTON, NEW YORK 12402 Telephone (845) 331-8774 Fax (845) 340-3697 Elliott Auerbach
Comptroller

Joseph P. Eriole, Esq.
Deputy Comptroller

Ronald E. Clum, CPA
Director of Internal Audit & Control

______________________________________________________________________________ September 23, 2013 Dear County Officials: One of the County Comptroller’s Office top priorities is to identify areas where Ulster County departments and agencies can improve their operations and services in order to assist Ulster County officials in performing their functions. This includes the development and promotion of short-term and long-term strategies to achieve reduced costs, improved service delivery, and to account for and protect the County’s assets. The reports issued by this Office are an important component in accomplishing these objectives. These reports are expected to be a resource and are designed to identify current emerging fiscally related problems and provide recommendations for improvement. The following Report details the findings from our review of the Golden Hill Health Care Center employee separation payout, totaling approximately $1.5 million, to 244 employees, as a consequence of the sale of the Golden Hill Health Care Center, effective June 26, 2013. A copy of this report was provided to the Department of Finance, the Executive’s Office and the Golden Hill Transition team a week in advance of its release, without comment. If we can be of assistance to you, or if you have any questions concerning this Report, please feel free to contact us. Respectfully submitted,

Ulster County Comptroller

The mission of the Ulster County Comptroller’s Office is to serve as an independent agency of the people, to protect the public interest by monitoring County government and to assess and report on the degree to which its operation is economical, efficient and its financial condition sound.

Golden Hill Health Care Center Separation Payout September 23, 2013 EXECUTIVE SUMMARY______________________________________________________ On June 26, 2013 Ulster County transferred ownership of the Golden Hill Health Care Center (“Golden Hill”) to a private entity. Since this transfer effectively ended the tenure of the facility’s workforce as County employees, it qualified as a “separation” event which triggers the payout of unused accumulated benefit time from the date of hire until the sale of the facility. This accumulated time paid, along with associated payroll taxes, amounted to approximately $1.5 million. Depending on the date of hire and the employment contract, which in the case of nonmanagement Ulster employees is known as the collective bargaining agreement (“CBA”), or, in the case of management, the personnel policy governing their position, the time for which a particular separating employee may be eligible varies from one to another. The limitations of the County’s automated systems for tracking these entitlements, together with the complicated nature of the calculations when performed manually, were cited as a source of concern by an earlier report of this Office, “Separation Payouts,” released in December of 2012 (“December 2012 Report”). That report offered numerous recommendations with respect to reducing the inherent risks in this expensive operating cost to the County. In fact, reference was made specifically to the challenges that would be faced in this regard by the sale of Golden Hill. For these reasons, as well as the sheer size of the payout, we felt it prudent to examine the details of the Golden Hill separation payout. This Report represents the results of that review. Our Office relied on three documents as a starting point for our review: 1) The Payroll Cover Sheet with the verification of the Department of Finance that the mathematical calculations related to the payouts were correct; 2) An excel file prepared by the Department of Finance along with supporting schedules to back up the amounts paid out. These schedules were originally created by importing information (hourly wages and accumulated hours) from the County’s payroll software; 3) A letter dated May 14, 2013, from the Ulster County Personnel Department to Golden Hill employees, notifying them of the impending layoffs and specific agreements. With respect to these documents, certain issues were identified. For instance, the Excel spreadsheets included a master spreadsheet (for which the payouts were actually based), and supporting spreadsheets showing backup calculations, but the calculations represented in the master spreadsheet were manually done, as opposed to utilizing Excel’s automated formula functions to tie the backup calculations into the master spreadsheet. Also, while the May 14 letter notified employees of the impending layoff and described negotiations between the County Executive and CSEA, it did not provide any specific guidance or detail as to the manner in which the payouts would be calculated or whether exceptions to the separation pay entitlements set forth in the governing CBAs would be made.

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Golden Hill Health Care Center Separation Payout September 23, 2013 Further, our review revealed several categories of processing and payment errors, summarized as follows: 1) Overpayment to an employee who had their Leave Without Pay time added to their service rather than deducted 2) Duplication of payment to an employee for 133 hours of vacation in two consecutive pay periods 3) Duplication of payment to an employee for the same holiday 4) Underpayment of employees at incorrect pay rates 5) Overpayment to employees for shift differentials to which it appears they were not entitled under their CBAs The processing errors identified cost the County approximately $17,000 in net overpayments, as to which, we are advised, efforts are being made to recoup by the Finance Department and the County Attorney’s Office. One source of these errors noted may have been the very short turnaround time the payouts were processed, which may not have been necessary given the 45 day window for such payouts provided for in the referenced May 14th letter. We are careful to note that given the size of the payout, and the complicated nature of the transaction as a whole, the statistical significance of the net overpayment is relatively low, and some or all of the net loss may be collected, although the resources required to do so must be factored into the analysis. However, the focus of this Report is not limited to issues related to this specific transaction. Rather, its scope also includes an analysis of the extent to which the concerns noted in our December 2012 Report as to the entitlement to separation benefits in general have been addressed. The Golden Hill payout highlights the fact that the County does appear to pay separation benefits for categories of accrued time which individual CBAs do not allow, or as to which there are conflicting provisions. It is recognized that past practice plays a role in the determination of employees’ entitlements notwithstanding the plain language of the CBA, but such past practice must also be analyzed to determine whether it justifies contradictory payouts, and it must be determined whether such practice should be made a part of the collective bargaining process going forward. In our December 2012 Report we recommended that labor counsel be engaged to identify with particularity the categories of accumulated time to which each class of employee would be entitled at separation, under each CBA which was in effect at any time governing the employee’s rights at each hire date. We thank the Executive’s Office and the County Attorney’s Office for following up on that request, but we do not feel the response of counsel addressed the issue with sufficient specificity, and among other things, this Report requests further follow up on that request, with our involvement.

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Golden Hill Health Care Center Separation Payout September 23, 2013 I. AUTHORITY___________________________________________________________

The Office of the Ulster County Comptroller conducted this review and produced this Report in accordance with the Comptroller’s authority as set forth in Article IX, Section 57, first paragraph, and Sections 57(A) and (G) of the Ulster County Charter, as well as applicable State laws, rules and regulations. II. BACKGROUND _______________________________________________________

Golden Hill cost Ulster County approximately $5.6 million annually to operate, with the expectation of operating costs escalating in future years. Ulster County transferred the ownership, via the Golden Hill Local Development Corporation, to Golden Hill Planning Corporation, a private entity established specifically for that purpose, in an effort to eliminate the cost of maintaining the facility while continuing its benefit to the County. As part of the transition, 244 Golden Hill employees received payment of their accumulated benefit time from their date of hire to the effective date of the transfer of Golden Hill, June 26, 2013. The breakdown of accumulated hours and respective payout amounts are detailed below in Table #1.
Table #1: Payout Amounts Accum. Hours 464.50 15,237.00 18,435.75 603.50 1,673.00 4,506.25 28,529.00 69,449.00 Payout Amount $ 10,694 301,602 389,824 11,544 32,912 85,834 578,563 1,410,973 107,939 $ 1,518,912

Payout Type Compensatory Time Accrued Vacation Vacation Time Floating Holidays Holidays Personal Time Sick Time Totals:

Plus: County's Share of Social Security (7.65%) Total Payout & Social Security

When an employee separates from employment with Ulster County, by means of retirement, resignation, or termination for cause, they may be entitled to a payout on the basis of accrued vacation time, sick time, and/or other accrued benefits. This payout is dictated by the Collective Bargaining Agreement (“CBA”) governing the employee’s unit, or the Personnel Policy Manual for management positions.

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Golden Hill Health Care Center Separation Payout September 23, 2013 On December 3, 2012 our Office released a report, “Separation Payouts,” (“December 2012 Report”), which examined the practice of payments for time accrued by employees at the time of separation from County employment. In the December 2012 Report, we noted recommendations as they relate to the risks associated with the calculations, controls, and contractual governance of the payout obligations. The sheer number of separation events which would result from the Golden Hill transaction made it worthy of specific cautionary recommendations in the December 2012 Report. The recommendations which were made, as they directly relate to the Golden Hill Health Care Center (“Golden Hill”) payouts are summarized below: 1) “… [T]he large projected expenditure as it relates to the closure of Golden Hill should be closely monitored due to the large number of employees that could seek this separation payout. We recommend[ed] the use of a standard payout calculation form. …” This form should be in a standardized electronic spreadsheet format, to allow for consistent proration factor calculations. 2) “… [W]e recommend[ed] the payout worksheet require … finance to sign off … checking the calculation.” It is important that any payout be verified by an independent source from the creator of the file to ensure its accuracy and integrity of the information produced. 3) “…[L]abor counsel [should be] required to report the accrued time policies contained in the CBAs… the County Attorney’s Office should work with labor counsel to avoid contradictory, vague, or misleading language, as well as seek to “standardize” the definitions and terms across the CBAs with respect to accrued time payouts.” These clarifications might reduce the County’s obligations if the classification of payouts is understood. Having made both general and specific recommendations on this issue, we considered it prudent to review the administration of the Gold Hill separation post-transfer. III. SCOPE AND OBJECTIVES ______________________________________________

The Ulster County Charter charges the Comptroller with powers and duties as detailed in Article IX, § C-57.F. as it relates to payroll. As the chief auditing officer of the County, the Comptroller shall “[a]udit and certify for payment all lawful claims or charges against the County, whether for payroll or otherwise, or against funds for which the County is responsible in whole or in part[.]” Our Office certified payment for the Golden Hill separation payouts after receiving verification from the Commissioner of Finance confirming that the payroll register and reimbursement report submitted to our Office was mathematically correct and ensured that the Finance Department had reviewed payroll worksheets supporting the warrant for payment (Appendix A). As identified in the December 2012 Report, several risks exist with these types of payouts, as follows; (i) incorrect payout amount resulting from miscalculated accumulated hours, (ii) miscalculated pro-ration factors, and (iii) failure to apply limits or carryover amounts correctly. 4|Page

Golden Hill Health Care Center Separation Payout September 23, 2013

The objective of this review was to obtain reasonable assurance that the separation payouts made to Golden Hill employees, on July 19, 2013, were accurate. We accomplished these objectives by verifying the following: 1) The numbers of hours paid to a separated employee were accurate based upon the stated hours contained in the County’s payroll system (“MUNIS”). 2) The amount of vacation hours accrued were accurately calculated. 3) The hourly rate the employee was paid agreed to their current union contract. 4) The employees who received a shift differential of 10% were in fact eligible for such payout according to the hours recorded in MUNIS. IV. METHODOLOGY ___________ _______________________________

Our Office was provided a spreadsheet from the Department of Finance (“Finance”) which detailed information necessary to compute the Golden Hill payouts. This spreadsheet was created by exporting payroll data from MUNIS. The data in the spreadsheet was used to calculate the accrual of vacation and sick time, length of service, and amount the separated employee was to be compensated. Our Office utilized this spreadsheet and its supplemental worksheets to analyze if the payouts were accurately calculated. Our analysis of the schedule included the following: 1) Completed the mathematical calculations to ensure they agreed with the total hours and total payout amounts on the MUNIS Earnings and Deduction Detailed Report. 2) Verified the hourly rate an employee was paid agreed to the terms of that employees’ CBA. This entailed verifying the employee’s title and years of service. 3) Verified the number of vacation hours which an employee was paid agreed to the terms of that employees’ CBA. 4) Verified the calculation of the employees’ vacation accrual was correct. 5) Compared the spreadsheet provided by Finance to the number of hours accumulated for vacation, holidays, personal, and sick time, to MUNIS. 6) Referred to the applicable CBA to verify the types of payouts made to employees were authorized by their respective contracts. V. CRITERIA___________________________ ___________________________

Criteria represent the laws, regulations, contracts, standards, measures, expected performance, defined business practices and benchmarks against which performance is compared or evaluated. Criteria identify the required or desired state or expectation with respect to the program or operation. Criteria for this investigation consisted of the following Sections/Articles of the current policy manual and employment contracts, which are attached as Appendix B.

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Golden Hill Health Care Center Separation Payout September 23, 2013 1) Civil Service Employees Association, Inc., Local 1000 AFSCME, AFL-CIO (Specifically Article 12-Vacation, Sick, Personal and Bereavement Leave, Schedule C- Vacation Accruals, and Salary Schedules) 2) Personnel Policy Manual for Ulster County Department Heads, Managerial Staff, Legislative Employees, and Board of Election Employees. (Specifically Section D- Leave Time) VI. FINDINGS AND RECOMMENDATIONS ___________________________

Finding #1: Overpayment to Employees for LWOP Errors Leave without pay (“LWOP”) is a temporary non-pay status, and absence from duty which is commonly granted at the employee’s request. LWOP as detailed in the CSEA contract, Article 20, includes: maternity, military, education, and union leaves. LWOP status also includes employees out on workers compensation. The effective date of entry and exit into the LWOP status is significant to the calculation for accruing vacation and sick time. Employees who received separation payouts, and who had received the LWOP status during their employment, should have their pro-ration of accrued benefit time reduced by their absence. In other words, vacation time should not accrue during the time the employee was on LWOP status. Review of the LWOP data identified an employee had this LWOP time added to their service, rather than deducted. This error resulted in an overpayment of $5,671 to the employee. When brought to the attention of Finance, Finance notified the employee in an attempt to recoup the overpayment. Recommendation #1: Our review of the spreadsheet provided by Finance made it evident that the mathematical functions of the spreadsheet program were not utilized in their optimal capacity. The columns of the supplemental spreadsheet were not totaled nor did they agree to the master spreadsheet which was the backup to the payroll register. Our Office had to reconcile the hours and payouts to the MUNIS report in order to substantiate the amounts. Had these numbers been totaled, compared, reconciled and then verified by an independent source, obvious discrepancies and errors should have been uncovered. Such as the hours in the LWOP schedule, which should have been negative were entered as a positive amount, creating an overpayment. Finance’s timely oversight and reconciliation of this spreadsheet would have discovered the overpayment prior to its release and the subsequent efforts of recoupment would have been avoided. When using a software program to create spreadsheets, which allow for mathematical calculations and formulas to accurately compute data entered, we recommend that the data in the master spreadsheet used to determine payouts be summarized, totaled and reconciled to the supporting spreadsheets in the same working file. This supplemental information should agree to the corresponding master spreadsheet otherwise, it would be an indication that an error exists within the data entered. This not only is a common accounting practice but acts as a reliable source to the user. 6|Page

Golden Hill Health Care Center Separation Payout September 23, 2013

Finding #2: Duplicate Payments Duplicate Vacation Pay: While comparing the hours paid, detailed on the spreadsheet, to the amounts recorded into MUNIS, we identified one employee received duplicate payments for 133 vacation hours resulting in an overpayment of $5,741. After inquiring about this transaction, we were informed that Finance failed to change the status of the separated employee after the final payout to “inactive,” therefore causing the system to generate an additional payment in the following payroll run. Duplicate Floating Holiday Pay: County employees may be entitled to three “Floating Holidays” a year. Floating holidays are provided as compensatory time off, for a day of the employees choice, in lieu of working on the following government recognized holidays: Lincoln’s Birthday, Good Friday, and Election Day. In reviewing the hours in MUNIS and the spreadsheet, we identified one employee who received a duplicate payment for the same floating holiday causing an overpayment of $200. Although the floating holiday pay is not inclusive to the separation payout, and the duplicate payment was a result of an error dating back to May 13th, 2013, the error may have gone undetected if our Office had not reviewed the separation payout and identified the mistake. Recommendation #2: We recommend that whenever an employee separates from County employment, their inactive status be entered immediately in MUNIS to cease further payments. To avoid future over/underpayments relating to benefit time payment, we further recommend that Finance perform a thorough review of their payroll entry prior to their submission for payment. This review should be performed by an employee independent from the data entry to ensure all payments were entered correctly. Finding #3: Incorrect Pay Rate To verify the accuracy of the employees’ payouts we traced their title and hourly rate to the CSEA contract pay scales. This test identified 16 employees whose pay rate did not agree to their current contract rate resulting in an underpayment of $2,933. Recommendation #3: We recommend that Finance conduct an annual review of the payroll system to verify employees are paid at their correct salary, step and grade per their respective CBA to avoid material over/underpayments. Finding #4: Incorrect Shift Differential Pay Section 3 of the CSEA contract, Shift Differentials, states the following: “[a] 10% shift differential shall be extended to all County employees, whose normal daily schedule of work consists of at least 50 percent of those hours between the hours of 12:00 am – 8:00 am or 4:00 pm – 12:00 am.” 7|Page

Golden Hill Health Care Center Separation Payout September 23, 2013 According to the spreadsheet provided by Finance, 91 employees qualified for the 10% increase in their hourly rate. To verify these employees were entitled to the shift differential, we compiled a spreadsheet of their hours to determine if more than 50 percent of the employees’ normal work schedule was within the hours allocated for this shift differential pay. This identified that six employees were paid, in total, an additional $1,371 for shift differential pay they were not entitled to. It is important to note the amount overpaid only considers the accumulated hours that were paid out for the Golden Hill separation. It did not consider all hours while employed with the County, which would be significantly higher. Recommendation #4: We strongly suggest that Finance do a thorough review of all employees who are receiving shift differential pay in other administrative units to see if this error is occurring elsewhere. Our Office could be of assistance in performing these tasks. Finding #5: Personal Leave Payout Article 12, Section 10, Personal Leave and Section 11, Unused Personal Leave between the County of Ulster and CSEA, Local 1000 AFSCME, AFL-CIO, states “[f]ull-time employees shall accrue from 35 hours to a maximum of 40 hours per year… [n]ewly hired employees shall be limited to the use of two personal leave days during the first six months of employment.” Section 11 further states “Unused personal leave [for] those employees employed at Golden Hill Health Care Center … shall be paid out for unused personal leave on their anniversary date.” Contradictory to the language of the CSEA contract, the schedule provided by Finance included employees with less than one year of service being paid out up to a maximum of 40 hours of personal time. When we raised the concern for this payout, we were referred to a letter sent from the Personnel Director to Golden Hill employees, dated May 14th, 2013. The letter indicated “[a]ll leave accruals including Personal Leave will be paid out” (Appendix C). We were informed granting the payout of personal time was used as a method to discourage employees from utilizing their remaining personal time within the last month of Golden Hill’s operations under County ownership which would create a shortage of staff. This letter, however, did not address the issue of whether agreeing to pay personal time, to which the employee may not have been entitled under their CBA, was also meant to entitle them to payout of more personal time than they should have accumulated to that point. Our review of the spreadsheet provided by Finance, unveiled four individuals, hired after May 14th, 2013, received payouts totaling $2,469 for unused personal time. Moreover, individuals with less than one year of employment, received an additional $5,769 in personal time as a result of the County not accruing the personal time, similar to the vacation accrual described above. Recommendation #5: The reasoning of the administration for this payout anomaly is sound: avoiding a mass exodus of employees during the final days of County operation of the facility is an operationally prudent approach. However, from a control perspective, to protect the County, memorialization of this departure from the contractual obligations of the CBAs, we think should 8|Page

Golden Hill Health Care Center Separation Payout September 23, 2013 be in the form of an executed agreement of the parties, and perhaps should have been approved by the Legislature. We are not opining on these recommendations as required by law or Charter; we leave that analysis to the County Attorney’s Office and Legislative counsel. Finding #6: Separation Pay Deadline Also stated in this letter, “[a]ll leave accruals including Personal Leave will be paid out within 45 days of the transfer of ownership.” This deadline would have allowed Finance to properly verify the mathematical calculations of employee payouts to the MUNIS payroll entries and contract stipulations, as well as utilize an independent third party to verify that the calculated information was accurate. However, the payout was processed July 18, 2013, fifteen business days after the sale of Golden Hill. Recommendation #6: With the authorization to process the separation payout within 45 days, it would have been advisable to utilize this opportunity to verify all aspects of the payments for completeness and accuracy, rather than put the County in a situation where resources must be extended in the efforts to recoup these overpayments. The errors identified in this review were the result of miscalculations necessary to properly complete this transaction. Also, we note that this payout was on a normal payroll cycle for all County employees. The errors in the separation payout may have been avoided, had Finance taken the additional time to transact and issue it on a non-payroll processing period. Finding #7: Prior CBA Concerns to be Addressed; Importance of Memorializing Departures from the CBA Lastly, in reference to our December 2012 Report, we stated our concerns regarding the language within the CBAs as it relates to payouts for separating employees; particularly the language in the CSEA contract, Article 12, Section 6, Unused Sick Leave, which states the following:   “Employees terminated for cause upon the recommendation of the Section 75 Panel Hearing Officer, shall receive no payout of sick leave” “Employees who separate from County service shall not be entitled to payment for unused sick leave.”

This review prompted a number of questions as they relate to the language included in the CBAs. The questions which, to date, have not been adequately addressed are: 1) Do employees who are just terminated (without cause) receive payment of sick leave? 2) What is the meaning of “separation”? 3) Does the term “separation” include employees who retire, resign, or are laid off? We also point out that based on the language of the CBAs, it appears unused sick time is not a benefit that should be paid out at separation. Therefore, the payment of $545,891 in unused sick pay to the separated Golden Hill employees would only be a requirement if included in the contractual agreements overseeing the sale of the facility. The County Executive’s Office advises 9|Page

Golden Hill Health Care Center Separation Payout September 23, 2013 that the decision to pay this benefit was based on a desire to avoid a mass exodus of Golden Hill employees in the last days of the County’s operation of the facility, due to employees seeking to use the time rather than “lose” it. This is a sound basis for such decision, and we decline to comment on whether alternative methods of addressing such an issue might have been explored, deferring to the Executive’s prerogative in that negotiation. However, we do note that such an agreement should have been expressed as part of the written contractual documents governing the transaction, rather than simply as an internal administrative payroll determination. Recommendation #7: The consequence of the respective County personnel’s failure to address the issues raised in our December 2012 Report has resulted in continued confusion with regard to the payout entitlement and the County’s obligations for separation payouts. Our recommendations are: 1) Internal memoranda should be produced to clearly reflect review of the contracts or policies by which each employee unit is governed and ensuring compliance. 2) Institute a formal process by which labor counsel is required to report regularly to Finance the accrued time policies contained in the CBAs. 3) The County Attorney’s Office should work with labor counsel during contract negotiations on new CBAs to avoid contradictory, vague, or misleading language, as well as seek to “standardize” the definitions and terms across the CBAs with respect to accrued time payouts. It is recognized that each negotiation is unique, but the standardization of defined terms and practices should still be a goal of the process to aid Finance in processing such items uniformly and decreasing the risk of error; and, 4) Labor counsel should distribute memoranda to departments explaining with particularity, the contradictory and conflicting language in various presently applicable CBAs to resolve future confusion. In response to our December 2012 Report, the County Executive’s Office, through the County Attorney’s Office, did seek labor counsel’s advice on these issues, but the response of counsel was general in nature and did not provide express guidance on how each type of accrued time should be compensated (or not compensated) under each individual CBA. We believe such particularity is required and would benefit Finance in the administration of this enormous task. 5) In any future transaction where a departure from the payouts to which the County is obligated is negotiated, such an agreement should have been expressed as part of the written contractual documents governing the transaction, rather than simply as an internal administrative payroll determination. VII. CONCLUSION__________________________________________________________

A copy of the draft Report was provided to the Department of Finance as well as the Office of the County Executive and the Golden Hill Transition team and an opportunity to comment in writing was provided. As of the release of this Report no comment had been provided by those administrative units.

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Golden Hill Health Care Center Separation Payout September 23, 2013 Table #2, summarizes our findings and the associated over/underpayments. It also details the potential cost savings to the County had they not included personal time payouts to employees with less than one year of service.
Table #2: Schedule of Findings and Costs to the County Finding Brief Description Direct Costs to County Finding # 1 Overpayment for LWOP Finding # 2 Paying Employee Duplicate Vacation Hours Finding # 2 Paying Employee Duplicate Holiday Pay Finding # 3 Incorrect Payout Rates to Employees Finding # 4 Incorrect Shift Differential Pay Sub-Total Potential Savings Finding # 5 Employees with < 1 Year of Service Should Not Receive Personal Leave Payouts Total Payroll Overpayments Add Social Security Taxes Total Payroll & Payroll Taxes $ Over (Under) Payment $ 5,671 5,741 200 (2,933) 1,371 10,050 * 5,769 15,819 1,210 17,029

* This figure does not consider the value of personal time taken prior to the sale.

Our findings indicate an aggregate overpayment by the County of approximately $17,000 associated with the Golden Hill payouts. These costs may have been avoided had the following been considered: 1) Finance had utilized the 45 day payment allowance to accurately calculate the separation payout. 2) The spreadsheet, provided by Finance, had been thoroughly reviewed by an independent third party prior to payout, including, potentially, the earlier involvement of our Office. 3) MUNIS, as it specifically pertains to the accumulation of hours has an apparent number of system related drawbacks. Thus a careful review of the data should have been considered. We thank the County Executive’s Office, the Finance Department, and the Golden Hill Transition Team for their assistance in performing this review. Respectfully submitted,

Ulster County Comptroller

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APPENDIX A
Authorized Payroll Warrant from The Department of Finance

APPENDIX B
CSEA Article 12 – Vacation, Sick, Personal & Bereavement Leave Schedule C – Vacation Accruals 2013 CSEA Salary Schedules Personnel Policy Manual Section D – Leave Time

APPENDIX C
Letter to employees of the Golden Hill Health Care Center From the Personnel Director dated May 14, 2013

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