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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)


Released: November 22, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine oversight of the Program’s financial activities for the period January 1, 2015 through October 31, 2016.

Background

The Champlain Joint Youth Program is a joint activity established among the Villages of Champlain and Rouses Point and the Town of Champlain to operate youth development programs for children residing in these municipalities. The governing boards of the three participating municipalities each appoint a recreation director, and the three directors are collectively responsible for the Program’s day-to-day program administration. Program expenditures in 2015 were approximately $29,500.

Key Findings

  • Current officials of the participating municipalities were unaware that the municipalities had entered into an intermunicipal agreement establishing the Program.
  • Nonresident swim program fees in 2015 were not remitted to the bookkeeper for deposit, and the swim program fees in 2016 which were remitted to the bookkeeper were not supported by adequate documentation, such as duplicate press-numbered receipts or daily collection reports.
  • The Town of Champlain’s governing board did not establish or approve the salaries of any Program employees paid by the Town, except for the Town’s recreation director.

Key Recommendations

  • Review and revise the intermunicipal agreement periodically, include provisions outlining each municipality’s roles and responsibilities for Program operations and governance, and ensure that the Program is operated in accordance with the agreement.
  • Establish and approve the fees that are charged to nonresident swim program participants and ensure that the Program’s collections are properly supported and deposited.
  • Establish and approve the salaries of all Program employees.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236