Department of Health

Roswell Park Cancer Institute: Payroll Practices and Procedures

The Institute, which is located in Buffalo and is overseen by the Department of Health, operates a hospital, provides outpatient services and conducts research relating to cancer. The Institute employs a staff of more than 1,600 people. We audited the Institute's payroll practices and found that the internal controls over payroll expenditures were adequate. However, we noted that improvements could be made in the practices for recording employee attendance and monitoring the use of sick leave to prevent abuse. 95-S-63