Purpose of Audit

The purpose of our audit was to review the internal controls over the Department of Solid Waste’s cash receipts process for the period January 1, 2014 through September 9, 2015.

Background

Oswego County is located in central New York State and has a population of approximately 122,000. The County, which is governed by a 25-member Board of Legislators, maintains a Department of Solid Waste which is responsible for providing recycling and solid waste services to residents, businesses and commercial waste haulers. In 2014, the Department collected approximately $7.8 million in revenue.

Key Findings

• Attendants did not count and record the quantity of garbage disposal stickers each day, and some stickers were sold out of sequence.
• The number of garbage bags and disposal stickers sold each day was not indicated on the inventory sheet and no one outside of the cash receipts process performed periodic inventories.

Key Recommendations

• Require attendants to document the quantity of garbage disposal stickers on hand at the beginning and end of the day, and sell the stickers in sequence.
• Establish a process for someone independent of the cash receipts process to periodically perform a physical inventory of garbage bags and disposal stickers and compare the results to inventory levels listed on the daily inventory sheet.