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Report Highlights Town of North Collins Audit Objective Background Determine whether Recreation Department (Department) cash receipts were recorded and deposited in a timely and The Town (Town) of North Collins accurate manner. is located in Erie County. The Town is governed by an elected Key Findings Town Board (Board) composed of five members including the Town The Department’s cash receipts were not always collected, Supervisor (Supervisor). The recorded or deposited timely. Board is responsible for managing Town operations. ll The Board did not adopt written cash receipts policies. Officials did not properly segregate cash The Supervisor is the Town’s chief receipts duties or oversee the cash receipts function. financial officer responsible for ll Eight summer recreation registrants did not pay maintaining custody of all funds. program fees that ranged from $80 to $130 per The Department is managed person totaling $640 to $1,040. by two Recreation Co-Directors (Co-Director). One Co-Director ll The Co-Director’s child attended the after-school, is responsible for recording cash soccer and summer recreation programs for free, receipts and works with the Town without full Board consent. Clerk (Clerk) to deposit funds. The ll Sufficient program documentation was not maintained other Co-Director is responsible for which precludes the Department and us from recording attendance. confirming all funds collected were recorded and deposited in a timely and accurate manner. Quick Facts 2019 General Fund $865,000 Appropriations Key Recommendations 2019 Department $35,000 ll Adopt comprehensive written cash receipts policies. Revenue ll Ensure payments are accurately recorded and Population 3,500 deposited timely. ll Ensure all cash receipts records and supporting documentation are retained. Audit Period Town officials agreed with our findings and indicated they June 1, 2017 – February 11, 2020 plan to initiate corrective action. Of f ic e of t he New York State Comptroller 1