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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)


Released: September 9, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2015 through June 8, 2016.

Background

The Erie County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, improvement of water quality, preservation of wildlife habitat and management of soil erosion. The District is governed by a seven-member Board of Directors appointed by the Erie County Legislature. Expenditures for 2015 totaled approximately $1.3 million.

Key Finding

  • The Board established an appropriate system of controls but did not document the system in a written policy.

Key Recommendation

  • Adopt written policies and procedures related to cash receipts and disbursements.

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