City of Kingston Police Department – Internal Controls Over Selected Department Activities (2012M-5)
Released: July 13, 2012 -- [read complete report - pdf]
Purpose of Audit
The purpose of our audit was to assess internal controls over selected Department activities during the period January 1, 2010, to March 17, 2011.
The Kingston City Police Department has 87 employees and serves a population of approximately 22,500 residents in the City of Kingston. The Chief of Police (Chief) is responsible for the general management and control of the Department and reports to the Mayor. The Department’s 2011 budgeted operating expenditures were $9.6 million of the City’s $35.7 million general fund budget.
- City officials have no assurance that Department employees have worked all the hours for which they have been paid, or that employees’ leave accrual balances are accurate.
- Department officials do not review time and attendance schedules and patterns for reasonableness, and they do not require employees to document their hours worked. As a result, the Department potentially overpaid $7,790 to employees for time they may not have worked.
- Department officials also do not always pre-approve non-mandatory overtime or require employees to provide documentation of overtime hours worked.
- Department officials did not always provide adequate security for property and evidence due, in part, to the fact that the Department’s operations manual did not require that evidence submission forms be sequentially numbered to provide accountability for property and evidence.
- Internal controls over confidential informant funds were not properly designed or operating effectively to safeguard assets, which contributed to the loss or misappropriation of $1,620 in unaccounted for confidential informant moneys.
- Ensure that all Department employees and administrators complete, submit, and certify (sign) timesheets to support their hours worked and that someone other than Department employees and administrators update and maintain employee time and accrual records.
- Review weekly schedules for reasonableness and question any unusual work patterns identified.
- Ensure that all overtime is pre-approved and pre-approvals are documented.
- Ensure that evidence submission forms are sequentially or press numbered.
- Ensure that confidential informant moneys are not used to pay for meals and other Departmental expenses.
Local Government and School Accountability Contact Information:
Phone: (518) 474-4037; Email: email@example.com
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236