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.

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.

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.