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The Co-Director was unable to explain why individuals that signed up for the summer recreation program did not have payments associated with their account. However, the Co-Director told us to encourage parents or guardians to coach, the Department waives a child’s soccer registration fee when their parent/guardian coaches. While the 19 unpaid soccer registration fees were for a coach’s child, we found five coaches paid the registration fee. The Co-Director said these coaches wanted to pay their child’s registration fee. The Co-Director and a Board member (who served as a Department liaison) told us that it was past practice to allow a Co-Director’s child to attend programs for free. However, two other Board members and the Supervisor indicated that they were not aware of this practice. The lack of oversight and sufficient program documentation, and not remitting and depositing funds in a timely manner precludes Town officials and us from confirming all funds collected were recorded and deposited in a timely and accurate manner and could allow for errors and irregularities to remain undetected and uncorrected. Not reconciling receipts on a timely basis also allows for a greater opportunity for inaccurate records and misappropriation of funds. What Do We Recommend? The Board should: 1. Adopt written policies for the collection and accounting of cash receipts that address segregating duties, proper use of receipt books, and provide guidance for depositing, recording and reconciling cash receipts. 2. Adopt program rates including for the soccer and summer recreation programs and address instances when fees will be waived. 3. Conduct an annual audit of the Department’s records. Town officials should: 4. Ensure press-numbered receipts are used in numerical order. 5. Ensure deposits are made in a timely manner. 6. Ensure payments are entered into the database in the order they are received. 7. Ensure all cash receipts records and supporting documentation such as registration forms and attendance sheets are retained. 8. Ensure all Department cash receipts are properly receipted, secured until deposit and recorded. 9. Review Department cash receipts to ensure they are properly deposited and recorded. Of f ic e of t he New York State Comptroller 5