Department of Correctional Services

Watertown HUB: Selected Financial Management Practices

State correctional facilities are grouped into nine operational regions (HUBs). We examined certain financial controls at the Watertown HUB, which comprises five medium-security facilities in northern New York. We found that purchasing and inmate cash are adequately controlled at all five facilities, and time and attendance practices are adequately controlled at two of the five facilities. However, at one of the facilities, time cards often are not used as required to document the hours worked by employees. At the other two facilities, when shifts are swapped by employees (as is permitted in certain circumstances by the Department of Correctional Services), the practice often is not conducted in accordance with State law and regulations. We make a number of recommendations aimed at strengthening internal controls over time and attendance practices at the three correctional facilities.

For a complete copy of Report 99-S-38 click here.
For a copy of the 90-day response click here.
For a copy of the associated follow-up report click here.