Purpose of Audit
The purpose of our audit was to examine Department receipts to determine whether they were properly accounted for and deposited for the period January 1, 2007, to August 30, 2012.
Rensselaer County (County) has a population of approximately 160,000 residents and includes two cities, 14 towns and six villages. The County is governed by an elected 19-member Legislature and provides various services including public safety, public health, social services, and public works. For the fiscal year ending December 31, 2012, the County adopted a budget of approximately $312 million.
- The Department did not establish adequate controls to ensure collections were properly accounted for and remitted to Finance for deposit. Procedures were not sufficient to ensure incompatible duties were properly segregated and collections were adequately accounted for and remitted to Finance in a timely manner.
- Although an Accounting Supervisor was responsible for oversight of accounting operations within the Department such oversight was not performed. As a result of these weaknesses, nearly $209,000 was not properly accounted for and remitted to Finance over a six-year period.
- Continue to monitor the cash collection process to be sure sufficient controls are in place to ensure all receipts are properly accounted for and deposited into County accounts.
- Take appropriate action to recover the shortage of funds.