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Audit Objective

Determine whether Recreation Department (Department) cash receipts were properly recorded, reconciled and remitted in a timely manner.

Key Findings

• From August 1, 2011 through November 30, 2017, the recreation attendant (attendant) did not remit Department cash collections of approximately $170,000 for deposit.
• OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. In October 2018, the attendant admitted stealing more than $150,000 from the Village and altering public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in October 2018 and was sentenced in March 2019. As part of her sentence, she repaid the Village $156,374.
• The Board did not ensure there were adequate controls over Department cash receipts. The attendant performed the majority of Department bookkeeping and cash reconciliation functions with minimal oversight.

Key Recommendations

• Adopt policies and develop procedures for the collection and accounting of Department cash receipts.
• Ensure that cash collections are properly receipted, documented and accounted for.

Village officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.