Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

Issued Date
September 07, 2018

Audit Objective

Determine whether:

  • Onoville Marina (Marina) revenue was properly accounted for.
  • The Probation Department (Department) properly accounted for and enforced the collection and disbursement of all funds.

Key Findings

  • Marina employees did not accurately record the number of tickets sold and may not have collected and reported the correct amount of corresponding sales.
  • Marina employees did not issue duplicate receipts for all money collected.
  • Department officials can continue to improve actions to enforce past due amounts from offenders and locate crime victims to whom restitution is owed.

Key Recommendations

  • Maintain copies of tickets or ticket stubs sold and count money collected on a daily basis.
  • Issue duplicate receipts for all money collected for which no other evidence documenting receipt (e.g., pressnumbered tickets) is available and retained.
  • Take further action to enforce obligations owed by offenders and locate victims to whom restitution is owed.

County officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.