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.

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.

County officials did not establish appropriate controls to safeguard and account for court and trust funds.

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

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

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.

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

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.

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

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

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.

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.

The Supervisor did not adequately perform his financial duties.

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

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

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

Golf course collections were not properly recorded in the form collected, remitted to the bookkeeper in a timely manner or deposited timely.