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We also found that 253 payments were not entered into the database in the order they were received. The Co-Director submitted cash or checks received from a more recent cash receipt to the Clerk to deposit and did not deposit cash or checks collected from an earlier date. The Co-Director told us some cash receipts may be entered out of order based on the program; some programs, such as soccer and summer recreation, have more information to enter so she may enter those payments later. However, based on our review of payments it appeared this was an issue with cash receipts for all programs. Depositing funds as they are collected can help ensure cash is properly accounted for and not misappropriated. We also could not confirm all 2018 and 2019 after-school, soccer and summer recreation program fees were properly collected, recorded and deposited because the Co-Directors and other Department officials did not retain all attendance sheets and registration forms. The Co-Director told us she does not keep the summer program registration forms because they include medical information. The Co-Director also told us the 2018 soccer and after-school program information was from a prior Co-Director’s tenure and the records were not retained. In addition, the Department had a list of program rates that was prepared by the Co-Director; however, it did not address instances where individuals would attend and not have to pay a fee and was never approved by the Board.6 We also did not find any evidence that the Board conducted an annual audit of the Department’s records. Since the Department retained the 2019 soccer registration forms and a list of 2018 and 2019 summer recreation registrations, we compared the available information to the payment database. We found the following unpaid fees: ll 19 individuals out of 107 soccer program registrants did not pay. The unpaid fees totaled $845. ll Eight summer recreation registrants did not pay. Summer recreation program fees ranged from $80 to $130 per individual or $640 to $1,040. The registration fee was based on program selections. ll The Co-Director’s child attended the after-school, soccer7 and summer recreation programs for free, without full Board consent. ¡¡ The Co-Director’s child attended the after-school program for 139 days in 2019 and the last four months of 2018, which should have cost approximately $830.8 6 The 2019 soccer registration forms indicated that a coach’s children did not pay. However, this was not approved by the Board. 7 The Co-Director coached soccer in 2018 and 2019; therefore, she did not pay a registration fee for her child. This individual is not included in the 19 individuals previously discussed. 8 We could not determine prior attendance because records were not retained prior to September 2018. 4 Of f ic e of t he New York State Comptroller