Purpose of Audit

The purpose of our audit was to evaluate the effectiveness of the County’s oversight of the golf course operating contract for the period January 1, 2012 through February 13, 2014.

Background

Monroe County is located in western New York on the south shore of Lake Ontario, comprises 19 towns, 10 villages and the City of Rochester and has a population of approximately 744,000. The County Executive and the 29-member County Legislature govern County operations. The operating budget for the 2014 fiscal year totals approximately $1 billion.

Key Finding

• County officials failed to properly manage or enforce their contract with an external operator and failed to take corrective action to address audit deficiencies.
• The County did not enforce the contractual provision requiring daily deposits of golf-fee revenues into a County bank account.
• The operator did not perform or pay for a number of duties, including contractually obligated levels of maintenance and capital investments.
• The County did not enforce contractual requirements related to staffing levels and qualifications.

Key Recommendation

• Actively monitor and review the contract and establish procedures to enforce deliverables.
• Inspect and audit detailed daily cash receipts and revenue records and require the operator to make daily deposits into a County-designated bank account.
• Require the operator to submit annual capital improvement plans and implement procedures to ensure that all contractual maintenance work is adequately completed each year.
• Ensure that adequate staffing levels are maintained and that qualified employees are on staff.