Town of North Elba – Cash Collections (2020M-49)

Issued Date
June 18, 2020

[read complete report - pdf]

Audit Objective

Determine whether Town Clerk and departmental collections were properly accounted for and deposited.

Key Findings

  • The Clerk did not deposit collections totaling $100,496 in a timely manner.
  • The Golf Director did not provide adequate oversight of golf course collections.
  • The Park Manager did not ensure employees remitted collections at the end of activities.

Key Recommendations

  • The Clerk should deposit all collections in a timely manner.
  • The Golf Director should review entries in the point-of-sale system and reconcile cash collections to green fees, golf certificates and pre-paid vouchers.
  • The Park Manager should ensure collections are placed in a bank night drop box or in a secure location at the Town Hall after each session.

Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action.