New York City Department of Correction

Payments for State Felons, State Ready Inmates, and Court Return Inmates (Follow-Up Review)

The New York City Department of Correction is to be reimbursed by New York State for the costs associated with incarcerating and transporting certain inmates, such as inmates awaiting transfer to State facilities and State inmates incarcerated in City facilities while awaiting trial. In our prior audit report 2000-N-12, we examined reimbursement claims made by the Department of Correction and determined that some of the claims were understated. We also identified significant internal control weaknesses in the processes used to prepare the claims. We recommended that improvements be made in these processes, and in our follow-up review, we found that most of our recommendations had been implemented.

For a complete copy of Report 2002-F-41 click here.
For a copy of the 90-day response click here.