Department of Correctional Services
Watertown HUB: Selected Financial Management Practices (Follow-Up Review) State correctional facilities are grouped into nine operational regions (HUBs). In our prior audit report 99-S-38, we examined certain financial controls at the Watertown HUB, which comprises five medium-security facilities in northern New York. We found that purchasing practices and inmate cash were adequately controlled at all five facilities, and time and attendance practices were adequately controlled at two of the five facilities. We made a number of recommendations aimed at strengthening internal controls over time and attendance practices at the other three correctional facilities. In our follow-up review, we found that progress had been made in implementing the recommendations contained in our prior report.
For a complete copy of Report 2001-F-62 click here.
For a copy of the 90-day response click here.