ULSTER COUNTY SHERIFF INMATE ACCOUNTSOctober 3, 20131 |Page
The Office of the County Comptroller conducted this review and produced this Report inaccordance with the Comptroller’s authority as set forth in Article IX, Section 57, first paragraph, and Sections 57(A) and (G) of the Ulster County Charter, as well as applicable Statelaws, rules and regulations.
II. BACKGROUND _______________________________________________________
At time of incarceration persons in custody are stripped of all personal belongings which arestored until release. If at this time the inmate is in possession of any monetary items, which mayconsist of cash, payroll checks, and any government issued checks, the funds are deposited intothe Ulster County Sheriff Inmate Account, a bank account, in which subsidiary accounts track each individual’s activity. The Ulster County Sheriff’s Office (“UCSO”) implements a software program, CORE, supplied by Aramark, which aids in the tracking of the individual inmateaccount activity.During incarceration, an inmate may charge their account to purchase items not normally provided by the jail, including additional food, toiletries, and services such as haircuts. Fundsmay be added to an inmate’s account by third parties through the mail or deposited via the web, phone, or a KIOSK dedicated to this purpose located at the jail. Once released, an inmate isrefunded their remaining balance by means of a debit card. As of December 31, 2012, Ulster County had 1,346 inmate accounts totaling $25,485.
III. OBJECTIVES AND SCOPE______________________________________________
The general objectives for this review were to provide reasonable assurance that:1)
Inmate account collections are appropriately safeguarded and deposited in an accurateand timely manner 2)
Inmate transactions are properly recorded to the inmates’ subsidiary accountaccurately and timely3)
Expenditures were accurate according to the inmates’ request4)
Adequate controls are in place to fully account for all activity through the inmateaccounts5)
Inactive inmate accounts are monitored and transferred to the New York StateComptroller’s Office as unclaimed funds6)
Bank reconciliations are being performed, reviewed, and tied to the subsidiaryaccounts on a monthly basisThe scope of this review included transactions for the year ended December 31, 2012.