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for the Department on how to properly account for and handle cash receipts. Because the Board has not clearly communicated appropriate methods for the Department to collect, record and deposit cash receipts, the Department did not have adequate internal controls to ensure that cash receipts were properly accounted for. While the Department did have press-numbered, duplicate, itemized cash receipts books on hand that could have been used, the books generally were not used. The Coordinator told us that the Department does not routinely use these receipt books because they consider the participant registration forms that payers submit to enroll in a course as a cash receipts record.1 However, this is an inadequate cash receipts record because, for example, it does not contain a sequenced numbering or provide for a duplicate copy to be retained by both the Department and the payer. As a result, from September 9, 2016 through October 10, 2017, a total of only 11 duplicate receipts were used in sequential order totaling $680. However, during this same time period, the Department’s revenues totaled approximately $56,000 as recorded by the Business Office in 22 bank deposits and revenue entries. We compared this amount in total, to amounts indicated as received on participant registration forms for the same time period and noted no significant exceptions.2 Due to the noted weaknesses, we sought to determine whether the amount of revenue reported in total for each course was reasonably similar to the actual class rosters upon which certain instructors were paid. We examined the Department’s registration records for all 34 courses offered in the spring 2017 semester for a fee and found that 14 courses were led by instructors who were paid based on participant registrations as identified on the class roster. We found that eight instructors were paid on vouchers which indicated approximately 140 participants attended those courses.3 We compared the enrollment headcount on the vouchers to the headcount on the registration forms in the Department’s records for each of those 14 courses and noted no exceptions. We further examined eight of these 14 courses to determine whether participant payments were deposited timely. There were 97 registration forms which indicated that participants paid course fees totaling $4,820; 78 by checks totaling $4,525 and six in cash totaling $295.4 We compared the receipt date indicated on the registration form by the Department to the date of deposit for the 78 checks and 1 The Department will use the press-numbered receipts when a payer requests them to do so. 2 We discussed certain minor exceptions with District officials. 3 Thirteen courses were led by Board-appointed instructors and paid by an hourly rate. Four courses were subsequently canceled and two courses were conducted without an instructor. Certain instructors led more than one course. 4 Certain participants paid for multiple courses using the same check, some of which were not courses we selected in our sample. We excluded those amounts from our review. Of f ic e of t he New York State Comptroller 3