Purpose of Audit

The purpose of our audit was to review the Department’s internal controls over cash receipts for the period January 1, 2012 through December 1, 2013.

Background

The Town of East Fishkill is located in Dutchess County and has a population of approximately 29,000. It is governed by an elected four-member Town Board and an elected Town Supervisor. General fund expenditures for the 2013 fiscal year totaled $12 million.

Key Findings

• The Board has not adopted any policies concerning the collection of cash and Town officials have not provided written procedures for Department employees to follow when collecting fees for recreational programs.
• Department staff does not consistently issue duplicate receipts for cash that is collected.
• Deposit slips were not sufficiently detailed.

Key Recommendations

• Adopt a policy and establish written procedures to govern the Department’s cash receipts, including provisions to properly segregate financial duties.
• Require duplicate receipts be issued for all moneys received by Department employees.
• Require all deposit slips be sufficiently detailed.