The New York State Sheriffs' Association coordinates and conducts civil operational audits for Sheriffs' Civil Divisions. When a civil division operational audit is requested by a Sheriff, background information about the civil office is obtained and reviewed by our staff. Auditors are recruited and selected for participation in the audit, and any necessary travel and lodging arrangements are made by our office. The auditors visit the Sheriff's Office and review all the operational activities of the civil division, interview all or most of the civil division personnel, review office manuals and records, review computer systems, review all operations regarding the service and execution of process, review all operations regarding the receipt, accounting and remission of civil fees, and review all reports generated by the civil division. A detailed report to the Sheriff is prepared, including a statement of findings, recommendations for any necessary changes and review of any documents or other matters needed for compliance with civil division responsibilities.