Purpose of Audit

The purpose of our audit was to examine the Department’s financial operations for the period January 1, 2014 through April 28, 2016.

Background

Livingston County is located in central New York and has a population of approximately 65,000. The County is governed by the Board of Supervisors, which comprises 17 elected Livingston County Town Supervisors. The Livingston County Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The Department reported collections of approximately $254,000 during 2015.

Key Findings

• The Department makes little or no effort to collect unpaid obligations for the Department’s 1,900 “due and owing” cases totaling about $2.4 million.
• The Department’s inadequate computer system produced unreliable data and reports for use in monitoring and enforcing unpaid accounts.
• The Department did not maintain adequate documentation related to undisbursed restitution or make timely payments to unpaid victims in accordance with the law or Department policy.

Key Recommendations

• Develop an approach to address the large number of long-outstanding financial obligations for due and owing cases that the Department has not been pursuing.
• Ensure that staff are able to produce adequate periodic reports, including reports of all cases with amounts outstanding and in arrears, to assist in monitoring and enforcing unpaid financial obligations.
• Ensure that Department staff maintain updated, accurate records of undisbursed restitution held and of unpaid victims, including updated address and contact information.