Town of New Castle - Recreation Department Cash Receipts (2020M-19)

Issued Date

March 20, 2020

Audit Objective

Determine whether payments received by the Recreation Department were properly receipted, deposited and reported to the Town Board.

Key Findings

The Board did not develop a comprehensive cash collections policy to provide guidance for payments received at the Department.
The Department did not receipt and remit money in a timely manner. For remittances made in May 2018 and May 2019, the Department generated receipts up to 21 days after registration and remitted money up to 24 days after collection.

Key Recommendations

Adopt written policies related to Department cash receipts.
Implement cash receipts procedures to address the timely recording and remitting of cash collections.

Town officials generally agreed with our recommendations and indicated they plan to initiate corrective action.

Background

The Town of New Castle (Town) is located in Westchester County and has a population of approximately 18,000 residents. The Town Board (Board) is responsible for managing the Town’s operations. The Town Supervisor is responsible for the Town’s day-to-day management and for the development and administration of the budget. The Town’s Comptroller is responsible for day-to-day fiscal operations, oversees the budget preparation, and prepares and files monthly reports.

The Town’s Recreation Department (Department) is governed by a seven-member Commission in accordance with New York State law. The Recreation Superintendent (Superintendent) is appointed to manage the Department’s administrative, programmatic and park maintenance services for the over 150 different recreation activities, 550-acre park system, and the community and art center.

Quick Facts
Recreation Revenue 2018	$1,040,173
Department Employees	12
Number of Recreation Programs Offered	Over 150

Audit Period

January 1, 2018 – July 17, 2019