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Woodlawn Beach State Park Receipts Patrons pay a vehicle entrance fee at a booth located at the Park entrance and receive a tag. The booth is operated by part-time and seasonal employees. Payment is accepted in cash or by credit card. Fees collected are handwritten on a daily tally sheet. Complimentary tags are issued to vehicles with a handicap permit or to senior citizens1 on non-holiday weekdays. The entrance booth employees prepare a bank deposit at the end of each day, and one employee deposits the receipts at the bank three times each week. Daily tally sheets, gate summary sheets and deposit receipts are provided to the recreation attendant at the recreation department office to be entered into the financial system. On behalf of the Town, the rental agent2 enters into rental contracts with patrons for Park facilities and beach ceremonies. These contracts indicate the type of services being contracted (i.e., lodge or picnic area rentals, beach ceremonies, etc.). At the recreation department office, the recreation attendant enters the contract details into the financial system and collects rental fees. How Should Officials Account for Park Receipts? A board, in consultation with Park officials, is responsible for adopting written policies and developing adequate procedures for the collection of entrance and rental fees. These should include a board-adopted fee schedule, the conditions for providing complimentary or discounted fees and the method to document these discounts. To ensure the fees are properly collected, deposited and recorded, the Director and the recreation supervisor should provide timely supervision of those charged with handling cash. They, or a designee, should compare the deposits with the amounts recorded on daily sheets and in the financial system. Employees should be trained to accurately complete daily tally sheets for entrance fees, documenting starting and ending tag numbers for each day and information on complimentary or discounted tags issued. In addition, the Director and recreation supervisor should require that the rental agent provides copies of all rental contracts to the recreation department office so patrons can be properly billed. Receipts should be reconciled to rental contracts to ensure that contracts are paid in full and for the correct amount. 1 Aged 60 and older 2 The Town employs one rental agent for the Park. During our audit period, there were two different rental agents employed by the Town, one during the 2017 season, and one during the 2018 season. The rental contracts we reviewed as part of our audit testing were contracts entered into by the rental agent from the 2017 season. 2 Of f ic e of t he New York State Comptroller