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UCSO Inmate Account Review Final

UCSO Inmate Account Review Final

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Published by Elliott Auerbach

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Published by: Elliott Auerbach on Oct 25, 2013
Copyright:Attribution Non-commercial


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U   L   S   T   E   R   C   O   U   N   T   Y   C   O   M   P   T   R   O   L   L   E   R   ’   S   O   F   F   I   C   E
   E   l   l   i  o   t   t   A  u  e  r   b  a  c   h ,   C  o  m  p   t  r  o   l   l  e  r
ster CInmat ountye AccSheriunts
d: October 3, 2013
 ______________________________________________________________________________  October 3, 2013Dear County Officials:One of the County Comptroller’s Office top priorities is to identify areas where Ulster Countydepartments and agencies can improve their operations and services in order to assist Ulster County officials in performing their functions. This includes the development and promotion of short-term and long-term strategies to achieve reduced costs, improved service delivery, and toaccount for and protect the County’s assets.The reports issued by this Office are an important component in accomplishing these objectives.These reports are expected to be a resource and are designed to identify current emerging fiscallyrelated problems and provide recommendations for improvement.The following Report reviews the Ulster County Inmate Accounts managed by the Ulster CountySheriff’s Office. Inmate trust accounts are funds held in trust for individuals who areincarcerated, with any remaining balances returned upon release. The inmate trust accountconsists of cash carried by inmates at time of book-in, cash or money orders received fromrelatives on behalf of the inmates, and checks received from other inmate holding facilities attime of transfer. These monies can be used by inmates for commissary purchases duringconfinement. This review focused largely on the processes for managing cash flows into and outof the Inmate Trust Account.
A copy of this report was provided to UCSO in advance of its release and their comments taken intoconsideration in the final draft.
If we can be of assistance to you, or if you have any questions concerning this Report, please feelfree to contact us.Respectfully submitted,Ulster County Comptroller 
Elliott Auerbach
Joseph Eriole, Esq.
 Deputy Comptroller 
Ronald E. Clum, CPA
 Dir. of Internal  Audit &Contro
I. AUTHORITY___________________________________________________________ 
 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.

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