OGDENSBURG – A state audit of Ogdensburg’s city government payroll accounting procedures is critical of some internal controls, and city administration promises to address them.

The state comptroller’s office reviewed payroll records from January 2013 through March 2014.

“We tested internal controls over the City’s information technology system during our audit period. Our audit identified areas in need of improvement concerning information technology controls. Because of the sensitivity of some of this information, certain vulnerabilities are not discussed in this report, but have been communicated confidentially to City officials so they could take corrective action,” the report said.

The main criticism arose over “effective management oversight of those charged with processing payroll and adequate segregation of financial duties, so that no one individual can control all aspects of financial transactions.

“Duties should be segregated so that the work of one employee is routinely verified in the course of another employee’s regular duties,” but “The payroll clerk performed all significant phases of the payroll process.”

“In addition, no one reviews the completed payrolls,” the report went on.

The auditors did not report finding any irregularities in the accounts, but have informed the city that the audit recommendations for improving protections should be adopted.