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County Audits

2003 | 2002 | 2001 | 2000

2001

County Audits
Report # Audit Area Significant Findings
(Lost Funds / Potential Savings)
01-15
(issued 11/29/01)
Administration
Review of takeover of the East Side Transfer Station as of 7/1/01
- The takeover of the ESTS will likely cost the County $2.3 million in the first year and potentially a total of $11.2 million for the 5 year period of the agreement w/ the City. (savings to City of Bflo of $2.5 million annually or $12.5 million for the 5 year period)
01-14
(issued 11/29/01)
Administration
Review of participation in Dunn Tire Park
- The financial impact to Erie County of the participation in Dunn Tire park is $5 million to be used for capital repairs plus amount to be determined for annual utility charges.
01-13
(issued 10/12/01)
Division of Budget, Mgmt & Finance
Payment In Lieu Of Taxes
- PILOT amounts improperly calculated and billed (approx $6,000 over billed)
- Penalties and interest on late pymts not appropriately assessed. (identified $4,838 of waived penalties w/ a projected loss of $29,035)
- $71,000 of penalties and interest not collected on late pymts rec'd on unbilled PILOTS noted in prior audit
- $56,000 remaining unbilled noted in prior audit.
01-12
(issued 9/28/01)
Central Police Services
Payroll audit
- No significant matters adversely affecting compliance with applicable laws, rules, and procedures came to our attention.
01-11
(issued 9/10/01)
Erie County Board of Elections
Payroll audit
- Employees in salary steps higher than the step corresponding to their length of service. ($17,500 in unjustified incremental salary costs for year 2001)
01-10
(issued 8/7/01)
Vacant Positions
@ June 29, 2001
- Identified 281 full time and 99 (FTE 39.5) part time vacant positions with a projected under-funding or budget shortfall of approximately $1.8 million
01-09
(issued 7/23/01)
Erie County Utilities Aggregation Fund
1/1/00 - 9/30/00
- Cumulative operating deficit of $670,000 in DSS PACE Program (28-month period ending 4/30/01)
- Lost savings of $71,200 by not timely enrolling all County facility energy accounts in the aggregate purchasing program
- Non-compliance with General Municipal Law bidding requirements on purchases of $600,000 of natural gas
01-08
(issued 6/12/01)
Vacant Positions
@ April 8, 2001
- Identified 324 full time and 107 (FTE 42) part time vacant positions with a projected under-funding or budget shortfall of approximately $750,000.
01-07 (issued 6/7/01) Erie County Soil & Water Conservation District
Limited review as of 4/17/01
- Recommendation to consolidate cash accounts to facilitate generating more interest earnings on available cash balances.
- Recommendation to follow NY State and County purchasing contracts.
01-06
(issued 6/6/01)
Department of Social Services
Review of employee monitoring and timekeeping practices of DSS counsel and support staff
- Noted management of DSS and DSS Legal Counsel were not fully aware of restrictions regarding private practice.
- No consistency throughout the various DSS locations regarding employee monitoring and timekeeping practices.
01-05
(issued 4/12/01)
Review of the Request For Proposal for the administration of the Erie County Flexible Benefits Plan and the Tax Free Qualified Parking Plan. - Under the contract awarded through the RFP, the cost is estimated to be $16,000 greater with the same level of employee participants. (Decision to change providers does not appear to be cost effective.)
01-04
(issued 3/23/01)
Follow-up audit of the use and control of cellular telephones within Erie County government
for the period 1/1/2000 to 10/31/2000.
- Noted no formal procedures to review all invoices and to appropriately note all personal and non-County business calls.
- Documentation of all rate plans not available - therefore no assurance charges paid were in accordance with applicable plan.
01-03
(issued 2/2/01)
Erie County Medical Center
Follow-up audit of Professional, Technical, & Consultant Contracts and Physician Contracts
for the period 1/1/00 - 7/31/00
- Noted deficiencies in contract documentation and compliance with administrative policy and procedures.
01-02
(issued 1/22/01)
Buffalo Hearing & Speech
Audit of preschool Program for children w/ handicapping conditions,ages three and four
Period 1/1/98 to 12/31/98
- Audit adjustments to BHS 1998 CFR. Section 4410 cost centers net claimed expenses reflect a $183,709 decrease in tuition based program expenses and a $121,732 increase in non-tuition based program expenses.
- Over billing to Erie County Division of Youth Services of $12,663.
- BHS did not report on the CFR $464,832 of Medicaid settlement revenues earned in 1998, for services provided in prior periods.
01-01
(issued 1/8/01)
Department of Law
Payroll, Procurement and Risk Retention
for the period 1/1/99 - 4/30/00
- Overpayment of $6,017 to four individuals who left County service (Payment for accumulated unused vacation and comp time.)
- Duplicate payment of invoices - overpayment of $6,300.
- Non-compliance w/ County policy regarding the use and earning of leave time.