An audit by the State Comptroller's office released on Wednesday found that the Mattituck Park District did not have effective controls on its district credit cards in the period the state looked at its books, from January 2010 through June 2011.
According to the audit, over $6,000 in purchases were made without adequate supporting documentation. The district had no credit card policy at the time of the audit, according to the Comptroller's Office.
The Mattituck Park District's 2011 operating expenditures totaled just over $570,000, funded through property taxes, permits, and rental fees.
The audit states that the district had three general-purpose credit cards, assigned to the district treasurer and two to one of the commissioners. Among 28 purchases on the general-purpose credit cards, adding up to $10,423, 16 charges totaling $5,912 did not have adequate supporting documentation.
The audit found the following:
- "Four charges totaling $2,967 did not have itemized receipts.
- "Seven charges totaling $2,192 did not have adequate information provided on the credit card statements to identify the purchases as being legitimate District expenditures.
- "Three charges totaling $507 were not supported by credit card statements or itemized receipts.
- "Two charges totaling $246 had both itemized receipts and adequate support provided on the credit card statement, but the District made the payment prior to receiving the statement. Thereofre, the credit card statement was not available at time of payment to provide District officials with documentation that would prove the legitimacy of the expenditures."
In addition, the Comptroller's office found that the Mattituck Park District paid over $900 in gasoline taxes that it was exempt from paying. Also, six charges on a home improvement store card, totaling $493, did not have itemized receipts.
The district took swift action last year, implementing a credit card policy on Oct. 13, 2011, less than four months after the audit period was over.
According to a response of the audit from the Mattituck Park District, the new policy, "requires that every credit card holder shall have a receipt signed by the person who charged the item and received the goods. The receipt will be attached to the monthly statement presented to the board prior to payment."
The audit also suggested that the park district segregate the treasurer and clerk's duties, though no financial discrepancies were found in those departments.