We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

Determine whether County Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately.

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

District officials did not always procure goods and services in accordance with Board policies and applicable statutory requirements.

The District did not maximize Medicaid reimbursements by claiming all eligible Medicaid services provided.

The Board and District officials properly established reserve funds. However, they did not properly use or maintain all reserve funds at appropriate levels.

The Board did not appropriately manage the District's fund balance, overstated budgeted appropriations and improperly backdated encumbrances. The Board also improperly established and funded reserve accounts.

Our audit found that District officials accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in accordance with Board authorizations. However, there are opportunities for District officials to strengthen internal controls over payroll.

The Town Justices (Justices) properly accounted for, reported and disbursed the fines and fees that we reviewed.

District officials accurately compensated the 63 employees we tested.

The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through September 30, 2021.

District officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness.

Officials did not establish adequate controls over the District's user accounts to protect against unauthorized use, access, and loss.

District officials did not ensure that the District's network access controls over non-student user accounts were secure.

District officials did not adequately manage network user accounts or develop an IT contingency plan that details how District officials would respond to IT disruptions.

While out-of-district tuition billings totaling $459,000 we examined were accurately calculated and ultimately supported, 54 of the 55 claims we reviewed were paid even though they were not properly supported at the time the claims were audited and approved for payment.

The Supervisor did not adequately perform his financial duties.

Officials did not develop comprehensive written multiyear financial or capital plans. While officials have some information needed to develop the plans, additional information and analysis is needed.

The Board did not provide adequate oversight of financial operations, which allowed the former Town Supervisor (Supervisor) to misappropriate Town funds.

District officials did not ensure that the District's network user account controls were secure.

This audit contains similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits.

The Board did not provide adequate oversight, as it did not review, verify and approve County chargebacks prior to payment or actively oversee the procurement of professional services.