Department of Health
Helen Hayes Hospital: Selected Financial Management Practices The Department of Health operates Helen Hayes Hospital, a 155-bed rehabilitative care and research facility located in Rockland County. We examined the Hospitalís controls over payroll and found that it was using per diem employment in a questionable manner, as it sometimes made per diem payments, rather than standard overtime payments, to employees who worked additional shifts. To facilitate the special per diem payments, it switched employees between its payroll and the payroll of a private hospital with which it has an affiliation agreement. This practice violated both the State Civil Service Law and the affiliation agreement, in part because the per diem payments exceeded the amounts authorized for overtime. We recommended the Hospital comply with the Civil Service Law and the affiliation agreement. We also identified the need for certain improvements in the Hospitalís monitoring of employee time and attendance practices.
For a complete copy of Report 2006-S-49 click here.
For a copy of the 90-day response click here.