YOUNGSTOWN, N.Y. — A recent audit conducted by the New York State Comptroller’s office has brought significant administrative lapses to light within the Village of Youngstown. The investigation, which scrutinized records for six full-time and one part-time employee from June 1, 2023, through June 24, 2025, identified systemic failures in leave tracking, payroll accuracy, and board oversight.
Audit Uncovers Systemic Payroll and Leave Irregularities
In a report issued on April 3, 2026, state auditors detailed a pattern of mismanagement regarding leave accrual payouts and compensatory time. According to the findings, several village employees utilized leave hours and accrued compensatory time without necessary documentation or official approval. These weaknesses in financial oversight resulted in inconsistent pay and unauthorized benefits.
At the core of the issue, village officials reportedly extended benefits from collective bargaining agreements to four employees without formal authorization from the Village Board. This specific lack of documented approval led to two employees receiving $9,802 in leave accrual payouts that were unsupported by official records.
Key Audit Findings and Financial Discrepancies
The following table summarizes the primary financial and administrative discrepancies identified during the audit period in Youngstown:
| Category of Discrepancy | Audit Findings |
|---|---|
| Unauthorized Leave Payouts | $9,802 paid to two employees without board approval. |
| Unapproved Leave Time | 1,524 hours recorded across 273 unapproved request forms. |
| Compensatory Time Accruals | 313 hours accrued by four employees without valid contracts. |
| Payroll Payment Errors | Approximately $2,500 in inaccuracies affecting three employees. |
Lack of Oversight on Compensatory Time
Beyond the unapproved leave forms, the audit revealed that two individuals previously serving as Clerk-Treasurer credited themselves with compensatory time without any oversight from other village officials. In total, four employees accrued 313 hours of compensatory time despite the absence of local laws, board resolutions, or employment contracts authorizing such benefits.
Furthermore, payroll inaccuracies amounting to approximately $2,500 were identified between June 2023 and January 2025. These errors emphasize the urgent need for updated financial controls and a rigorous review of how the village compensates its workforce.
Recommendations and Village Corrective Action
The State Comptroller’s office has recommended that the Village of Youngstown establish clear, written rules for leave and pay. A primary requirement moving forward is the implementation of mandatory, approved timesheets to ensure employees are only compensated for hours actually worked.
Village officials have expressed concurrence with the audit’s findings. Under New York State law, the Village Board is now required to submit a formal corrective action plan within 90 days. This plan must outline the specific steps the village will take to address these deficiencies and restore accountability to its financial operations.
Lake Erie Times has reached out to Village of Youngstown Mayor Rob Reisman for further comment on how these administrative changes will be implemented. As part of our commitment to local news coverage in Western New York, we will continue to monitor the progress of the village’s corrective measures. The full audit report is available via the Office of the New York State Comptroller.
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