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.
Read the whole document on one page (all 12 pages, each with its own heading)
Appendix A: Response From Town Officials4 4 The Town’s response letter also addresses the recommendations from a separate audit report, Town of Hamburg – Fuel Operations (2019M- 75). This audit report can be found at: https://www.osc.state.ny.us/localgov/audits/index.htm. 6 Of f ic e of t he New York State Comptroller