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We reviewed all 201 daily tally sheets for the 2017 and 2018 seasons and found that the starting and ending tag numbers were not recorded for 161 days (81 percent). In addition, the gate summary sheets did not support all the complimentary and discounted tags reported on the daily tally sheets. For example, for complimentary tags issued to senior citizens, both the issued tag number and the vehicle license plate number should be recorded on the gate summary sheet. However, in some instances, both the license plate number and tag number were recorded on the gate summary sheet, but shown as separate tags issued on the daily tally sheet rather than as one complimentary tag. Because the daily tally sheets and gate summary sheets were inaccurate and incomplete, we were unable to determine whether employees properly collected fees for all tags issued. For the daily tally sheets prepared for the 40 days that included starting and ending tag numbers, we recalculated the total number of tags which should have been recorded and found that 73 tags, totaling $511, appear to have been issued but not recorded. We recalculated the total number of complimentary and discounted tags issued based on the gate summary sheets, and found that 231 tags totaling $1,617 should not have been complimentary, and 287 tags totaling $574 should not have been discounted. For example, senior citizens were issued complimentary tags on weekends or holidays, or the number of complimentary and discounted tags recorded on the gate summary sheets did not match the totals on the daily tally sheets. As a result, there was total potential lost revenue of $2,702. However, due to the incomplete and inaccurate daily tally and gate summary sheets, there could potentially be additional lost revenue, which we were unable to identify. Because starting and ending tag numbers and complimentary and discounted tag numbers were not always recorded or supported, officials cannot ensure that employees properly collected, deposited and recorded Park receipts. As a result, there is an increased risk that money could be collected and not deposited or recorded and receipts could be inaccurately reported. Rental Contract Fees Were Not Accurately Recorded We reviewed 17 rental contracts totaling $9,450 to determine whether the correct rental services were entered into the financial system.3 We reviewed and compared the contract terms to the financial system records to determine whether the contracts were properly recorded. We found that three contracts ($600) appeared to be properly entered into the financial system and three contracts ($2,050) were not available for our review 3 See Appendix B for information on our sampling methodology. 4 Of f ic e of t he New York State Comptroller