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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)


Released: April 3, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Town’s internal controls over cash receipts from recreational activities for the period January 1, 2013 through June 17, 2014.

Background

The Town of Blooming Grove is located in Orange County and has a population of approximately 18,000. The Town is governed by an elected five-member Town Board. The general fund budget for 2013 totaled approximately $3.9 million.

Key Findings

  • The Town Comptroller’s office incorrectly recorded a portion of Recreation Department revenues.
  • The Board has not adopted comprehensive written policies for Recreation Department cash receipts or implemented procedures to provide guidance for employees when recording transactions.

Key Recommendations

  • Ensure that cash receipts are properly entered into the financial system.
  • Adopt written policies and implement procedures for Recreation Department employees to follow when collecting, handling and recording cash receipts.

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