Erie County Government - Official website of the Erie County, NY Government

Skip Navigation

Note: Although this web site is fully accessible to all browsers and internet devices, it has been designed to utilize current web standards, and therefore appears quite differently in browsers that do not support current web standards.

For more information on web standards and how to upgrade your browser please visit the Browser Upgrade Campaign at

Return to Erie County homepage

Latest News

More News »

County Audits

2003 | 2002 | 2001 | 2000


County Audits
Report # Audit Area Significant Findings
(Lost Funds / Potential Savings)
(issued 11/29/01)
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)
(issued 11/29/01)
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.
(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.
(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.
(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)
(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
(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
(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.
(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.
(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.)
(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.
(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.
(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.
(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.