Department of Correctional Services

Otisville Correctional Facility: Selected Fiscal Operations

We examined the adequacy of the internal controls established by Otisville Correctional Facility over certain of its fiscal operations. We found that improvements were needed in the controls over payroll and procurement. For example, some employees were swapping work shifts without authorization to do so and other employees, who were actually working at other facilities, were not submitting timecards documenting their attendance. In addition, we identified a number of instances in which a formal competitive process was not used for procurements, as required by State law.

For a complete copy of Report 2007-S-2 click here.
For a copy of the 90-day response click here.