UCAT AUDIT MAY.2009

OFFICE OF THE COMPTROLLER ULSTER COUNTY, NEW YORK Ulster County Area Transit (UCAT) January 1, 2008 – December 31, 2008 Audit Report May 14, 2009 2009 - 004 ELLIOTT AUERBACH, COMPTROLLER Office of the Comptroller 1 TABLE OF CONTENTS Page AUTHORITY LETER 3 INTRODUCTION Background 4 Objectives 4 Scope and Methodology 5 Management Response to Findings 5 Audit Result 5 Comments of Agency Officers CASH RECEIPTS AND DEPOSITS July 2008 Bus Fare Collections and Deposits 6-7 December 2008 Bus Fare Collections and Deposits 8-9 INTERNAL CONTROLS Recommendations 10 APPENDIX A Response From Agency Officials 11-14 APPENDIX B Comptroller’s Comment on the Agency’s Response 15 Office of the Comptroller 2 County of Ulster Office of the County Comptroller Division of Internal Auditing May 2009 Dear County Officials: One of Comptroller Auerbach’s top priorities is to identify areas where county departments and agencies can improve their operations and services that will assist county officials in making improvements. Further objectives are to develop and promote short-term and long-term strategies to enable and encourage county government officials to reduce costs, improve service delivery and to account for and protect their government’s assets. The reports ...