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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)


Released: December 31, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review internal controls over Authority operations for the period April 1, 2014 through May 31, 2015.

Background

The Central New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a centrally located food distribution center serving Cayuga, Cortland, Madison, Oneida, Onondaga, Oswego and Wayne counties. The Authority is governed by a 13-member Board of Directors composed of 12 members appointed by the governing board of each county served and the New York State Commissioner of Agriculture and Markets. The Authority’s operating expenditures for the 2014-15 fiscal year totaled approximately $1.6 million.

Key Findings

  • The Director did not verify the accuracy of work hours the Accounts Manager reported to the Authority’s payroll service provider.
  • Authority officials have not entered into contractual agreements with the Onondaga County Sheriff’s Office deputies who provide Authority security.
  • The Treasurer did not review the debit card statements and receipts.

Key Recommendations

  • Compare payroll reports with employee time records when certifying payrolls to ensure that payments are based on actual hours or days worked and Board-authorized pay rates and annual salaries.
  • Consider entering into contractual agreements for security services with the officers detailing the terms, services and the documentation to be provided.
  • Update its policy to require the Treasurer to review debit card statements and receipts on a monthly basis and ensure that Authority officials follow established policy procedures.

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