Purpose of Audit

The purpose of our audit was to determine whether the Commission’s financial activities were properly recorded and reported, whether cash collections were deposited and cash disbursements were for appropriate summer recreation program (Program) purposes, and whether Program employees were paid in accordance with established pay rates for the period January 1, 2015 through October 31, 2016.

Background

The Burnt Hills-Ballston Lake Youth Recreation Commission was established in 1973 by the Towns of Ballston, Charlton and Glenville to provide a summer recreation program for children within the boundaries of the Burnt Hills-Ballston Lake Central School District. The Commission’s Board is currently composed of one member each from Ballston and Charlton and two members from Glenville. Revenues for 2016 totaled $51,642.

Key Findings

• The Treasurer did not maintain adequate accounting records to report the Program’s financial activity.
• The Board cannot ensure that all Program collections were deposited.
• The Board did not establish pay rates for Program employees.

Key Recommendations

• The Treasurer should routinely report the Program’s financial activity.
• The Youth Director should issue press-numbered duplicate receipts for any cash, checks or money orders received.
• The Board should establish appropriate pay rates for all classes of employees.