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from the rental agent. The remaining 11 contracts ($6,800) had rental services that were improperly entered into the financial system. Five contracts showed services such as beach ceremonies, picnic area rentals and tent rentals selected, but those services were not included in the financial system. Six contracts were entered in the financial system for the wrong type of rental. For example, a contract would indicate a peak-season weekend rental, but a peak-season weekday rental was entered. The difference between the weekday and weekend rates varied from $100 to $300 per day. We attempted to determine whether the correct rental fees were charged; however, based on the fee schedules provided to us by the recreation attendant, we were unable to determine whether the fees entered in the financial system were accurate. Based on the financial system records, the amount collected on the 17 rental contracts totaled $9,450. When we compared the amount collected with the rental fees based on one fee schedule, it appeared that patrons were undercharged by at least $550, while based on another fee schedule, patrons were undercharged by at least $1,350. Because the recreation supervisor did not review rental contracts, rental fee schedules were unreliable and the recreation supervisor did not ensure that all contracts were provided to the recreation attendant for entry into the financial system, officials cannot be sure that the fees are accurately recorded and that the appropriate amount of fees are collected for rental contracts. What Do We Recommend? The Board should: 1. Develop written policies and procedures for collecting and recording Park entrance and rental fees. 2. Adopt a rental fee schedule. The Director and Recreation Supervisor should: 3. Provide training to employees on how to properly complete daily tally and gate summary sheets. 4. Review the daily tally and gate summary sheets for completeness and accuracy. 5. Ensure that a comparison of deposits to recorded amounts is performed including a reconciliation of tags issued to receipts collected. 6. Provide copies of rental contracts to the recreation attendant to ensure that rental fees are accurately recorded and properly invoiced. Of f ic e of t he New York State Comptroller 5