Audits of Local Governments and School Districts
Wyoming County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2012M-153)
Released: November 16, 2012 -- [read complete report - pdf]
Purpose of Audit
The purpose of our audit was to review the District's accounting records and internal controls for the period January 1, 2011, through July 13, 2012.
Background
The Wyoming County Soil and Water Conservation District (District) is one of 58 such Districts in New York State. These Districts provide services and fund projects to improve and maintain wildlife habitat, help control and prevent water pollution from non-point sources, and manage erosion control and other related land-use issues. The District is governed by a five-member Board of Directors (Board) appointed by the Wyoming County Board of Supervisors. The District's main revenues include State and Federal aid and grants, a County appropriation, as well as sales and services to customers. General fund expenditures totaled $363,599 for the 2011 fiscal year.
Key Finding
- Overall, we found that the District had established adequate internal controls over cash receipts and disbursements and that these controls were working effectively. For example, the District Manager reviews all invoices before and after they are paid by the Treasurer. The Board provides oversight of the Treasurer's functions by auditing claims and by reviewing submitted monthly and annual reports. The Board also performs an annual audit of the records maintained by the Treasurer.
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