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Appendix B: Audit Methodology and Standards We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. To achieve the audit objective and obtain valid audit evidence, our audit procedures included the following: ll We interviewed Town officials and employees to gain an understanding of the policies and procedures for Department cash receipts. We reviewed the Town’s website and Board minutes to identify written policies or procedures. ll We reviewed receipt books to determine whether receipts were written in numerical order and if any receipts were missing or left blank and not voided. ll We compared cash receipts entered into the database and listed on program payment sheets to the date of receipt by the Clerk and to the deposit slips to determine whether funds were remitted and deposited in a timely manner. ll We reviewed all Clerk reports and deposits for June 2017 through January 2020 to determine whether all cash receipts were accounted for. ll We compared bank deposit compositions to the cash receipts entered into the database to determine whether all deposits were intact. ll We compared receipt books to the program payment sheets to Clerk reports to determine whether any receipts were not deposited or missing. ll We compared online soccer registration forms for 2019 and lists of summer recreation registrations for 2018 and 2019 to the cash receipts entered into the database to determine whether payments were made for all registered participants. ll We compared coaching certificates to registration forms and cash receipts entered into the database to determine whether students on soccer registration lists who did not pay had a parent or guardian coach and to determine whether those parents/guardians who did coach received a refund if they paid. We conducted this performance audit in accordance with generally accepted government auditing standards (GAGAS). Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objective. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objective. Unless otherwise indicated in this report, samples for testing were selected based on professional judgment, as it was not the intent to project the results onto the entire population. Where applicable, information is presented concerning the value and/or size of the relevant population and the sample selected for examination. Of f ic e of t he New York State Comptroller 7