Office of Children and Family Services

Selected Payroll Practices (Follow-Up Report)

The Office of Children and Family Services (OCFS) operates residential facilities for the care and treatment of youth who are referred to its custody by family and criminal courts. In audit report 2001-S-63, we examined selected payroll practices at six of these facilities and found that controls would be strengthened if absences due to military leave were better documented and employee time and attendance records were subject to additional verification by supervisors. When we followed up on these matters, we found that our audit recommendations had generally been implemented.

For a complete copy of Report 2004-F-42 click here.
For a copy of the 90-day response click here.