Office of Parks, Recreation and Historic Preservation

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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Office of Parks, Recreation and Historic Preservation
Controls Over Cash Advance Accounts (Follow-Up)


Issued: June 03, 2016
Link to full audit report 2016-F-3

Purpose
To determine the extent of implementation of the eight recommendations included in our original report, Controls Over Cash Advance Accounts (2014-S-22).

Background
Our initial audit report, which was issued on December 22, 2014, determined whether Parks needs their advance accounts and whether the money is properly accounted for and used for appropriate business expenses. We concluded that these accounts received little scrutiny and made recommendations to improve internal controls over these accounts. As of March 31, 2016, Parks was authorized to have three advance accounts with a total value of $313,090, as follows: Change Fund - $271,590; Petty Cash Fund - $40,000; and Confidential Fund - $1,500.

Key Finding

  • Parks made significant progress in correcting the problems we identified in the initial report. Of the eight prior audit recommendations, seven have been implemented and one recommendation has not been implemented.

Key Recommendation

  • Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in this review.

Other Related Audits/Reports of Interest

Office of Park, Recreation, and Historical Preservation: Controls Over Cash Advance Accounts (2014-S-22)


State Government Accountability Contact Information:
Audit Director: John Buyce
Phone: (518) 474-3271; Email: StateGovernmentAccountability@osc.state.ny.us
Address: Office of the State Comptroller; Division of State Government Accountability; 110 State Street, 11th Floor; Albany, NY 12236