Purpose of Audit
The purpose of our audit was to assess potential revenue enhancement opportunities and controls over the cash receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April 30, 2013.
The County of Albany has approximately 303,000 residents and is governed by an elected 39-member Legislature and a County Executive. The Department of Weights and Measures performs annual inspections at approximately 700 establishments of certain devices used to weigh and measure commodities that are sold on the basis of their weight, volume or size.
- The Department may not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum amounts allowed by State Agriculture and Markets Law.
- The duties of billing, cash collecting and recordkeeping are not segregated nor are mitigating controls implemented.
- Current weights and measures software does not have audit trail capabilities.
- Establish written policies and procedures regarding the number of inspections the Department should conduct and a graduated fine schedule for violations.
- Establish written policies and procedures to ensure a proper segregation of duties. If duties cannot be segregated adequately, implement mitigating controls.
- Ensure that weights and measures software has audit trail capabilities and review monthly audit trail reports for unusual activity.