Department of Correctional Services

Controls Over Inmate Accounts at Five Correctional Facilities in New York City (Follow-Up Review)

In work release programs, inmates are allowed into the community to work. Inmates' personal funds, including paychecks from work release jobs, are kept in accounts managed by the facilities.

In our prior audit report 95-S-89, we examined the controls over inmate accounts at five facilities in New York City. We identified a number of weaknesses, and at four of the facilities, the amount of cash in the bank was a total of about $105,000 less than the amount indicated by facility records. We also found that loans made to inmates to help them find jobs in work release programs often were not repaid, and about $1.3 million in work release fees owed by inmates had either not been remitted to the State Treasury as required or had never been collected from the inmates. We further found that inmate account transactions could be processed more efficiently and effectively if greater use were made of advanced computer technologies. In our follow-up review, we found that improvements have been made in the controls over inmate accounts at the five facilities. However, further improvements are needed, especially in the automation of account transactions.

For a complete copy of Report 98-F-13 click here.
For a copy of the 90-day response click here.