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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Mattituck Park District – Credit Cards and Segregation of Duties (2011M-255)


Released: March 30, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District's internal controls over selected financial operations for the period January 1, 2010, to June 30, 2011.

Background

The Mattituck Park District is located in the Town of Southold in Suffolk County. The District's primary function is to provide park and recreational facilities to District residents and maintain and enhance the 10 parks located within the District. The District is governed by an elected three-member Board of Commissioners. The District's 2011 budgeted operating expenditures totaled $566,680 for the general fund.

Key Findings

  • The Board did not adopt a credit card policy. As a result, the District does not maintain a list of individuals who are issued the credit and purchase cards and routinely paid credit and purchase card bills without adequate documentation to support the nature and validity of each purchase.
  • The Board did not adequately segregate the financial duties of the Treasurer and the Clerk.

Key Recommendations

  • Adopt a comprehensive credit card policy and ensure that all credit card claims contain adequate supporting documentation to indicate that they are legitimate District charges.
  • Segregate the Treasurer and Clerk's duties so that they do not control key aspects of financial transactions.

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