Department of Correctional Services
Sing Sing Correctional Facility: Selected Payroll Practices We examined selected payroll practices at Sing Sing Correctional Facility and identified a number of internal control weaknesses. For example, many employee time cards were not properly completed and were not adequately reviewed by supervisors. As a result, Facility employees were more likely to be paid for time they did not actually work, and we identified at least two instances in which employees were paid for time they did not work. We also determined that overtime payments often were not supported by time cards. We made several recommendations aimed at strengthening the Facility’s controls over payroll practices.
For a complete copy of Report 2001-S-40 click here.
For a copy of the 90-day response click here.
For a copy of the associated follow-up report click here.