Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)

Government: Town of Hamburg
Posted by publisher: Jun 28, 2019
Kind: State audit
Topics: Audits and oversight, Parks and recreation

Publisher's summary

The Board and officials did not develop written policies or procedures for how entrance and rental fees should be recorded, deposited and reconciled or provide guidance for Park employees issuing complimentary or discounted tags. Daily tally and gate summary sheets for entrance fees were not accurately completed. As a result, we were unable to determine whether employees properly collected fees for all tags issued. On behalf of the Town, the rental agent enters into rental contracts with patrons for Park facilities and beach ceremonies. Rental fees were not accurately entered in the financial system, as the rental agent does not provide copies of rental contracts to the recreation department office.

Original document

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Text · page 2 of 12

Contents

Report Highlights .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1

Woodlawn Beach State Park Receipts .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2

  How Should Officials Account for Park Receipts?. .  .  .  .  .  .  .  .  .  .  . 2

  Officials Did Not Establish Sound Procedures for Park Receipts . .  .  . 3

  Vehicle Entrance Fees Were Not Properly Recorded . .  .  .  .  .  .  .  .  . 3

  Rental Contract Fees Were Not Accurately Recorded. .  .  .  .  .  .  .  .  . 4

  What Do We Recommend? . .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5

Appendix A – Response From Town Officials .  .  .  .  .  .  .  .  .  .  .  .  .  . 6

Appendix B – Audit Methodology and Standards .  .  .  .  .  .  .  .  .  .  .  . 8

Appendix C – Resources and Services.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 9