Ontario County - Sheriff's Department Civil Division Operations (2019M-47)

Issued Date
May 17, 2019

[read complete report - pdf]

Audit Objective

Determine whether the Sheriff’s Department (Department) properly accounted for the financial operations of the civil division (Division).

Key Findings

Department and Division officials did not ensure:

  • Clerk duties were adequately segregated or compensating controls were implemented.
  • Receipts were issued for all payments received.
  • Audit trail reports were reviewed to ensure that unauthorized changes were not made to payee information.

Key Recommendations

  • Adequately segregate duties or implement compensating controls.
  • Issue receipts for all civil judgments.
  • Review audit trail reports for any unauthorized changes.

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