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found that the attendant regularly prepared inaccurate reports and reported less cash than the amount receipted by Department employees. While collections paid by check were generally reported accurately, receipted cash was consistently under reported. For example, on November 16, 2016, the attendant’s report showed that $485 in cash was collected from the approximate period of November 1, 2016 through November 15, 2016. However, receipts written during this period showed that collections paid in cash totaled $1,575, a difference of $1,090. For the seven years that the attendant was responsible for reconciling the cash drawer, she under reported the amount of cash collected and receipted on a regular basis. From August 1, 2011 through November 30, 2017, we reviewed approximately 2,000 receipts6 issued by Department employees for cash collections totaling approximately $264,000.7 We estimate that additional unreceipted cash of $14,000 was collected for swim gate fees during this period. However, the attendant reported cash collections of approximately $107,700,8 a cash shortage of more than $170,000. During this period, less than half the amount of cash receipted by employees was remitted to the Treasurer. Officials implemented new procedures in the Department starting in September 2017. We did not identify any cash discrepancies once these new procedures were implemented. Figure 1: Recreation Department Cash Receipts 2011 - 2017 Estimated Cash Total Cash Unreceipted Remitted Fiscal Year Cash Shortage Receipteda Swim to the Receipted Revenueb Treasurerc August 2011 – May 2012 $24,780 $2,000 $26,780 $9,312 $17,468 June 2012 – May 2013 $36,155 $2,000 $38,155 $13,393 $24,762 June 2013 – May 2014 $33,700 $2,000 $35,700 $8,603 $27,097 June 2014 – May 2015 $40,790 $2,000 $42,790 $10,510 $32,280 June 2015 – May 2016 $42,543 $2,000 $44,543 $17,913 $26,630 June 2016 – May 2017 $55,186 $2,000 $57,186 $25,323 $31,863 June 2017 – November 2017 $30,945 $2,000 $32,945 $22,671 $10,274 Totals $264,099 $14,000 $278,099 $107,725 $170,374 a According to available recreation receipts b Based on 2010-11 gate fee revenue c According to the cash report and receipts 6 Receipts that indicated cash was collected. We excluded from our analysis receipts that indicated checks were received. 7 Because there were approximately 1,700 receipts missing from a total of approximately 11,000 receipts (cash and checks) issued by the Department, we were unable to fully analyze cash collections for this period. 8 Because of missing receipts, not all cash remitted to the Treasurer was included in this amount. We did not include any cash that was remitted when there were large gaps in the sequence numbers of missing receipts. 4 Of f ic e of t he New York State Comptroller