New York State Racing and Wagering Board

Time and Attendance Operations for Selected Field Staff

The New York State Racing and Wagering Board regulates horse racing and pari-mutuel betting activities in the State. The Board supervises racing operations at seven harness tracks and four thoroughbred tracks. The Board also oversees gaming activities at four Indian casinos and other authorized locations. We examined the time and attendance practices of certain employees with responsibilities in remote locations. We identified weaknesses in the controls over the practices of one group of employees (those who were assigned to race tracks on a per diem basis) and recommended that these control weaknesses be corrected.

For a complete copy of Report 2007-S-85 click here.
For a copy of the 90-day response click here.