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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)

Released: July 19, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether transfer station and compost facility cash receipts were properly collected, recorded and deposited.

Key Findings

Agency officials did not:

  • Have adequate controls in place to help ensure that all cash receipts were recorded and deposited.
  • Perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the Agency’s written procedures.
  • Adequately track garbage disposal sticker and compost pass inventories and ensure that sales were properly accounted for.

Key Recommendations

Agency officials should:

  • Improve cash controls by ensuring employees are following the written cash collection procedures.
  • Perform periodic unannounced cash counts on all employees responsible for cash collection.
  • Perform periodic physical inventories of garbage disposal stickers and compost passes and investigate any differences with inventory records.

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

Background

The Onondaga County Resource Recovery Agency (Agency) is a not-for-profit, public-benefit corporation created by the New York State Legislature to deliver a comprehensive solid waste management and resource recovery system to Onondaga County residents. The Agency is located in central New York State and is governed by a 15-member Board of Directors (Board). As of July 11, 2018, the 15-member Board had 13 Board members and two vacancies. The Executive Director (Director) is responsible, along with other administrative staff, for the day-to-day management of the Agency under the Board’s direction.

Quick Facts
2018 Budgeted Appropriations$33.9 million
2017 Transfer Station and Compost Facility Cash Receipts$1.9 million
Employees70

Audit Period

January 1, 2017 - March 31, 2018.
We extended our scope period to July 12, 2018 to conduct a cash count at the Rock Cut Road transfer station.


Local Government and School Accountability Contact Information:

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