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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)


Released: February 17, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the District's cash receipts and disbursements for the period January 1, 2015 through September 1, 2016.

Background

The Cattaraugus County Soil and Water Conservation District provides services and funds projects to improve and maintain wildlife habitat, help control and prevent water pollution from nonpoint sources and manage erosion control and other related land-use issues. The District is governed by an appointed five-member Board of Directors. During 2015, District revenues totaled $1.4 million and expenditures totaled nearly $850,000.

Key Findings

  • The Board did not adopt adequate policies and procedures for cash receipts and disbursements.
  • Not all disbursements were audited by the Board.

Key Recommendations

  • Adopt written policies and procedures related to cash receipts and disbursements, including a comprehensive claims audit policy.
  • Conduct a deliberate and thorough audit of all claims.

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