Office of Mental Health

New York State Psychiatric Institute: Payroll and Time and Attendance Practices

We identified significant weaknesses in the New York State Psychiatric Institute's internal controls over payroll and employee time and attendance practices. In some cases, the supporting documentation for employees' time and attendance was inaccurate, incomplete or of such poor quality that we could not determine with any assurance the days worked by the employees. The employees did not adhere to the prescribed procedures for recording their time and attendance, and their supervisors did not use proper diligence when reviewing and certifying to the accuracy of the time and attendance records. We recommend a number of improvements in the Institute's internal controls.

For a complete copy of Report 98-S-19 click here.
For a copy of the 90-day response click here.