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After we notified District officials of this discrepancy, the Coordinator contacted the vendor and was told that certain online payments failed to process and post correctly on January 14, 2019. District officials did not realize that the payments were unsuccessful and told us that they did not want to seek payment from parents or guardians since so much time had already passed. In January 2020, the vendor reimbursed the District for the lost revenue. We also identified three payments for continuing education classes totaling $113 that were recorded in daily revenue reports but not deposited by the vendor. The three payments were also electronic online payments that failed to process and post correctly. As a result, three individuals were able to take classes without paying. Because the amount was immaterial, District officials told us that they would not seek to recover the fees from the parties or vendor. Due to these control deficiencies and exceptions, we expanded our testing and reviewed all electronic payments totaling approximately $314,000 remitted by the before and after school program vendor from February 2019 through September 2019. We did not identify any additional discrepancies. Although Department personnel reconciled daily cash collections for cash and check payments collected at the Department, they did not review electronic payments even though the majority of programs fees were collected online. Moreover, the Department does not have a reconciliation process to compare registration records such as class rosters, sign-in sheets and daily attendance records to daily cash collection reports. Because registration records are not reconciled with daily cash collection reports, District officials cannot be certain all registrants paid the appropriate fees or that all receipts were recorded and deposited. If District officials had provided adequate oversight and review of the vendors’ collections or Department personnel had performed adequate reconciliations, these revenue losses may have been prevented or detected. Enforcement Procedures for Overdue Accounts Were Inadequate The Board did not adopt written enforcement policies for overdue accounts and the Coordinator did not ensure all overdue accounts were invoiced in a timely manner. We reviewed an accounts receivable aging report for the before and after school program and identified 75 accounts with outstanding balances totaling almost $28,000 as of August 13, 2019. The majority of these balances totaling $19,300 (69 percent) were more than 90 days past due; however, Department personnel only generated and mailed invoices for 32 accounts with balances totaling less than $4,000 on August 15, 2019. Department personnel told us that they did not invoice some accounts because there was no effective mechanism to enforce Of f ic e of t he New York State Comptroller 3