For More Information Contact:
Alana Sawchuk, Executive Assistant to the Comptroller
asawchuk@dutchessny.gov / comptroller@dutchessny.gov
(845) 486-2050
The Dutchess County Comptroller’s Office has completed its audit report of the Dutchess County Sheriff’s Office (DCSO) Jail Inmate Commissary, Commissary Profit, & Inmate Welfare Fund Bank Accounts for the period January 1, 2021 through December 31, 2023. Periodic auditing of these accounts is required under New York State Law 9 CRR-NY 7016.1 and is subject to review by the New York State Commission of Correction. The last audit performed by the Comptroller’s Office was for the period March 1, 2018 through December 31, 2020, and was released in December 2021.
While the recent report found that all cash and funds were handled appropriately, the Comptroller’s Office continues to recommend that the DCSO implement comprehensive, written policies and procedures for each commissary-related account, with policies that clearly define roles, responsibilities, and internal controls. An administrative financial staffing shortage continues to account for an improper segregation of duties, as well as timely completions of bank account reconciliations and required submissions to the Department of Finance.
“Sheriff Kirk Imperati is building up a strong staff to manage the accounts of the Dutchess County Sheriff’s Office. Implementing the recommendations of our audit report will further strengthen the Sheriff’s financial operations,” said the Comptroller. “Our report recommends, among other things, drafting policies and procedures for handling commissary accounts and segregating duties within financial processes.”
“The Dutchess County Sheriff’s Office is committed to transparency, sound fiscal management, and full compliance with New York State Regulations,” said Sheriff Kirk Imperati. “We appreciate the audit team’s work and will continue to build upon these recommendations to strengthen our operational practices and ensure accountability moving forward.”
The Comptroller’s Office also identified $86,642 in unclaimed inmate funds held in the County’s Jail Trust and Agency account. According to Opinion 88-14 issued by the New York State Comptroller, counties are expected to either transfer long-unclaimed funds to the General Fund or submit these funds to the OSC Office of Unclaimed Funds. Following this finding, the Department of Finance transferred $48,375 to the County’s General Fund account.
View or download the Dutchess County Comptroller’s Audit of Commissary Related Bank Accounts (.pdf).
