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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)


Released: January 10, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Sheriff Department’s internal controls over cash receipts for the period January 1, 2012 through June 30, 2013.

Background

Washington County is located in the eastern part of New York and has a population of approximately 62,000 people. The County is governed by a Board of Supervisors composed of 17 members, one of whom serves as the Chairman of the Board. The Board adopted a budget of approximately $121.5 million for 2013 of which approximately $1.1 million was to finance the Sheriff Department’s operations.

Key Finding

  • Department officials have established adequate internal controls over cash receipts. Department officials established a fiscal management policy in February 2012 providing guidance over the collecting, recording, depositing and safeguarding of cash receipts received in the civil office. We also determined that various control procedures that Department officials had implemented over the cash receipts process in the civil office provided additional oversight. We tested 147 receipts totaling $14,592 from January 1, 2012 through December 31, 2012 and 127 receipts totaling $12,203 from January 1, 2013 through June 30, 2013. We found that appropriate receipts were issued for all the cash receipts reviewed; they were recorded accurately and timely into the computerized system, and were deposited timely and intact.

Key Recommendation

  • There are no recommendations for this report.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236