Department of Correctional Services

Adirondack Correctional Facility: Swapping Practices (Follow-Up Review)

The Department of Correctional Services allows employees doing similar work to exchange work hours (swapping). Any employee who works a swapped shift is prohibited by law from accepting payment for the shift. In our prior audit report 99-S-21, we examined selected payroll practices at Adirondack Correctional Facility and identified abusive swapping practices. We concluded there was a strong likelihood that some correctional officers violated State law and paid others, or were paid by others, to work swapped shifts. We determined that the abusive practices were not detected by Facility management because of weaknesses in internal controls. We recommended that the controls be strengthened and the abusive practices be investigated by the New York State Inspector Generalís Office.

In our follow-up review, we found that our prior recommendations had been fully implemented. In addition, the investigation conducted by the State Inspector Generalís Office identified fraud and abuse, and after the case was referred to the State Attorney Generalís Office for prosecution, the targeted correction officers agreed to forfeit certain employee benefits or pay State income taxes on unreported income as part of formal settlement agreements with the State.

For a complete copy of Report 2001-F-61 click here.