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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)


Released: December 30, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for the period January 1, 2015 through March 31, 2016.

Background

The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and youth service to approximately 190 children residing in the Towns of Hadley and Day in Saratoga County and the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of Commissioners, which is appointed by the three town boards. Budgeted appropriations for 2015 totaled $74,852.

Key Findings

  • The three towns did not enter into an agreement to govern the Commission or establish policies or procedures over the Commission's operations that outline the Board's and the towns' roles and responsibilities.
  • The Board of Commissioners and the towns' boards did not adopt the annual budget or set and approve salaries, wages and wage increases.
  • The Board of Commissioners was unable to determine if all receipts collected were remitted to the bookkeeper, accurately recorded and deposited intact and in a timely manner.

Key Recommendations

  • The towns' boards should enter into a formal written agreement that outlines the roles and responsibilities of the Commission and the participating towns.
  • The towns' boards and the Board of Commissioners should approve the Commission's annual budgets and all Commission salaries, wages and pay rates.
  • Adopt policies and procedures for the cash receipts process and ensure that collections are remitted to be deposited intact and in a timely manner.

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