By Holly Crocco
The New York State Comptroller’s Office’s Local Government & School Accountability Division has published a report of its audit of Putnam County’s recreation and golf course collections, from Jan. 1, 2022 to Sept. 30, 2023, which covers a portion of the last year of prior County Executive MaryEllen Odell’s administration and a portion of the first year under current County Executive Kevin Byrne.
“The county’s (parks) department and golf course did not always record, deposit, remit documentation and report collections accurately and in a timely manner,” reads the report. “As a result, officials do not have assurance that all collections at the golf course were properly accounted for and deposited.”
Specifically, the report states that “officials did not maintain records supporting the department’s fiscal year 2022 collections. As a result, neither we nor county officials could determine whether all collections were recorded, deposited or remitted.”
For the 2023 fiscal year, 30 percent of the golf course deposits reviewed were inaccurate, containing variances totaling $6,180, according to the report. “Ninety-seven percent of the daily golf course settlement reports we reviewed were inaccurate,” it reads. “When collections are not recorded, deposited, remitted and reported accurately and in a timely manner, there is an increased risk that funds may be lost or stolen.”
The county contracts with three vendors to oversee operations at the 18-hole golf course – a general manager, a food and beverage service provider, and a pro shop manager.
The comptroller’s office recommends the county adopt a written collections policy to help ensure adequate controls are in place and documentation is consistently maintained to support collections, and require adequate reconciliations from the vendors’ point of sale system reports and require approvals or authorization for variances.
In response to the report, Byrne’s administration noted that, in addition to making sure a policy to safeguard cash collections is instituted, the county has also made strides to ensure more cashless options are available to customers.
According to Byrne, last year, his office requested a full risk assessment by the comptroller’s office, and he said this is likely what led to the full audit.
“Coming into office, we recognized the need for a comprehensive evaluation of the county’s finances and controls, including the golf course and our parks,” said Byrne. “This is precisely why we engaged the Office of the State Comptroller early on in my tenure to request a comprehensive risk assessment, which was completed at no additional cost to Putnam County taxpayers… Their presence highlighted several areas for improvement. We took the time to listen, learn, and have already instituted a number of policy changes that will better safeguard county resources.”
However, the comptroller’s office responded that, “OSC performed this audit as a result of our standard risk assessment process, not because of an invitation from county officials.”
The complete report can be found at www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50.
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