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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 objective5 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 in place over receipts for Woodlawn Beach State Park (Park) rental and entrance fee receipts. ll We reviewed daily gate summary reports for the entire population of entrance fee receipts for the 2017 and 2018 Park seasons for accuracy and completeness, comparing them to supporting gate detail reports, deposit slips, credit card settlement reports and bank statements. ll We reviewed a judgmental sample of 17 rental contracts for the Park from the 220 contracts issued during our audit period, totaling $93,000. Our sample consisted of the 17 contracts for which one or more payments were made in June 2018. These contracts were entered into during the 2017 season for the 2018, 2019, and 2020 seasons. We obtained copies of receipts for all payments made on these contracts to determine whether the correct rates were charged, collected and recorded. We conducted this performance audit in accordance with GAGAS (generally accepted government auditing standards). 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. A written corrective action plan (CAP) that addresses the findings and recommendations in this report should be prepared and provided to our office within 90 days, pursuant to Section 35 of General Municipal Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s office. 5 We also issued a separate audit report, Town of Hamburg – Fuel Operations (2019-75). 8 Of f ic e of t he New York State Comptroller