Purpose of Audit

The purpose of our audit was to review the Department’s cash receipts for the period January 1, 2015 through January 27, 2017.

Background

The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town is governed by an elected three-member Town Board. Expenditures for 2016 totaled approximately $12.5 million.

Key Findings

• The Board did not adopt written policies over financial operations.
• The Board did not approve a key Recreation Department (Department) contract.
• The Department did not remit money to the Supervisor in a timely manner.
• The Department Director did not reconcile recreation fees collected by a vendor with cash receipts records.

Key Recommendations

• Adopt written policies related to Department cash receipts, including procedures over recording, depositing and remitting cash receipts.
• Review and approve the contract with the vendor who processes Department registration fees and ensure the approval is included in the Board’s minutes.
• Ensure that all Department cash receipts are remitted to the Supervisor’s office in a timely manner.
• Review and reconcile vendor payments of online receipts to the cash receipts records.