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NYS Comptroller


Audits of Local Governments and School Districts

Niagara County – Golf Course Financial Operations (2015M-308)

Released: February 26, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015.


Niagara County is located in western New York State and has a population of approximately 216,000. The County, which is governed by a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately $462,000 in 2014.

Key Findings

  • Golf Course sales were not all recorded in the point of sale system.
  • Cash on hand was not properly safeguarded and receipts were not always deposited timely.
  • The Legislature did not adopt written policies governing Golf Course financial operations or develop oversight responsibilities for the Golf Director and County officials.

Key Recommendations

  • Ensure that employees enter all financial transactions in to the point of sale system.
  • Secure cash in a safe until it is deposited in a bank and ensure that cash receipts are deposited on a daily basis.
  • Adopt policies establishing accountability and oversight responsibilities for Golf Course financial operations.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236