Department of Correctional Services

Written Support of Internal Controls Over Financial Reporting of Payroll Expenditures

The Department of Correctional Services has about 32,000 employees. Information about the Departmentís payroll expenditures is reported to the Office of the State Comptroller for inclusion in New York Stateís comprehensive annual financial report. We audited the written support for the internal controls over this payroll information and found that, in most areas, this written support was adequate. Consequently, if the controls are followed, there is a reduced risk of significant misstatements in the payroll information included in the Stateís comprehensive annual financial report.

For a complete copy of Report 2006-S-56 click here.