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County Audits

2003 | 2002 | 2001 | 2000

2002

County Audits
Report # Audit Area Significant Findings
(Lost Funds / Potential Savings)
02-01
(issued 1/8/02)
Division of Information & Support Services
County Passenger Vehicle Fleet
as of April 30, 2001
- Noted control weaknesses in the record managements:
-- listing of vehicles not maintained
-- all maintenance costs not recorded
-- Inadequate control over use of fuel cards
-- non-compliance w/ 24-hour vehicle assignment policy
02-02
(issued 1/9/02)
Sheriff's Office / Correctional Facility Commissary as of 1/20/01 Weaknesses / areas of concern:
-- non-compliance w/ County purchasing procedures
-- individual selling prices not reviewed to assess profitability
-- inadequate tracking of inventory of return items
-- approx $30,000 in inmate escrow funds maintained in cash and unrecorded in County's computer system
Recommendations from prior audit not implemented
02-03
(issued 3/8/02)
Countywide review of vendor payments
(1/2/00 to 12/31/01)
- the procurement of $145,000 of office furniture for the County Executive's Office improperly charged to Social Services misc expense acct. (no appropriation in County Executive's Office budget accounts.)
02-04
(issued 4/5/02)
Erie County Legislature -
Review of Legislative mailings and postage
for the period 1/1/01 to 11/16/02
- Internal controls over legislative mailings nonexistent:
-- lack of detail records (of the total of $156,456 provided for postage no documentation for $82,715)
02-05
(issued 5/8/02)
Vacant Positions
@ April 5, 2002
- Identified 156 full time and 101 (FTE 34) part time vacant positions with a projected under-funding or budget shortfall of approximately $500,000.
02-06
(issued 5/9/02)
Erie Community College
Payroll audit 9/1/00 - 8/31/01
- No significant matters adversely affecting compliance w/ laws, rules and procedures came to our attention.
- noted one individual who has not been fully compensated for overtime hours worked.
02-07
(issued 5/20/02)
Expenditure review of Tobacco Fund
Capital projects
period 1/1/01 - 2/28/02
- Identified $1.4 million inappropriate use of funds.
(either because the expenditures were of a non-capital nature and/or because they did not fit the purpose of the capital project charged to)
- Identified $600,000 of questionable use of funds (nature of expenditure could be ordinary operating and maintenance work or capital improvements)
02-08
(issued 8/12/02)
Vacant Positions
@ June 28, 2002
- Identified 202 full time and 106 (FTE 37) part time vacant positions with a projected excess funding of approximately $736,000.
02-09
(issued 11/19/02)
Botanical Gardens
Contract compliance for the period 1/1/01 to 6/30/02
- Unexpended funds of $68,000 for contract year 2001 carried forward to 2002 without County approval
- Weaknesses of not timely depositing visitor donations.
02-10
(issued 11/20/02)
Public Benefit Agency Contracts administrated by the Erie County Legislature for the period 1/1/01 -12/31/2001 - Legislature authorized approximately $822,500 in public benefit funds to agencies where contracts and/or funding applications indicate all or a portion of the monies will be "passed through" to other, mostly unidentified organizations.

- Noted that there were 149 agencies (177 contracts) totaling approximately $3 million that do not fit exactly within the strict confines of the law (appropriate use of public benefit funds).
02-11
(issued 12/09/02)
Collection Procedures for the Erie County Hotel Occupancy Tax forthe period 1/1/2000 - 6/30/02 Weakness in the collection and enforcement procedures:
- Identified $860,000 of unpaid tax due from six area hotels.
- Identified $267,000 of unpaid tax due from 45 returns not filed.