Department of Correctional Services

Sing Sing Correctional Facility: Selected Payroll Practices (Follow-Up Review)

In our prior audit report 2001-S-40, we examined selected payroll practices at Sing Sing Correctional Facility and identified a number of internal control weaknesses. In particular, many employee time cards were not properly completed and were not adequately reviewed by supervisors. As a result, Facility employees were more likely to be paid for time they did not actually work, and we identified at least two instances in which employees were paid for time they did not work. In our follow-up review, we found that some progress had been made in correcting some of the problems we identified, but additional improvements were needed.

For a complete copy of Report 2003-F-33 click here.