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Report Highlights Town of Hamburg Audit Objective Background Determine whether officials properly accounted for Woodlawn Beach State Park receipts. The Town of Hamburg (Town) is located in Erie County. The Town is governed by Key Findings an elected five-member Board composed of four Board members and the Town ll Daily tally and gate summary sheets for Supervisor (Supervisor). The Board is entrance fees were not accurately completed. responsible for managing operations. As a result, we were unable to determine whether employees properly collected fees for The Director of Youth, Recreation, all tags issued. and Senior Services (Director) and a recreation supervisor oversee the ll Rental fees were not accurately entered in Woodlawn Beach State Park (Park). The the financial system, as the rental agent does Town entered into an agreement with not provide copies of rental contracts to the New York State in 2010 to operate the recreation department office. Park. The Park covers one mile of Lake Erie beach within the Town. The Park is Key Recommendations typically open from Memorial Day through Labor Day. The Town operates the Park ll Provide training to employees on how to as a generally self-sustaining operation, complete daily tally sheets and ensure that primarily funded by vehicle entrance and sheets are completed accurately. rental fees. ll Provide copies of rental contracts to the recreation department office to ensure that All revenues generated from the Park are rental fees are accurately entered in the retained by the Town for the sole purpose financial system. of maintaining the Park. If surplus revenues remain at the termination of the Town officials agreed with our recommendations contract, these funds must be paid to the and indicated they planned to initiate corrective State. action. Quick Facts 2018 Park Appropriations $482,000 2017 and 2018 Entrance Fees $236,000 2017 and 2018 Rental 220 Contracts 2017 and 2018 Rental Fees $93,000 Audit Period January 1, 2017 – January 22, 2019 Of f ic e of t he New York State Comptroller 1