Press Release from the OSC:
The Westchester County Department of Parks and Recreation did not have comprehensive performance goals and measures in place for its Golf Division, according to an audit released today by New York State Comptroller Thomas P. DiNapoli.
“My office’s audits of local governments improve their financial management practices,” DiNapoli said. “These audits are tools for local officials to make sure proper policies and procedures are in place to protect taxpayer dollars and provide the best possible service these taxpayer dollars can deliver. With better controls and performance measures in place, the Westchester County golf courses could bring in millions in extra revenue.”
The performance goals and measures in place for the golf division were not comprehensive because division officials could not use them to improve the efficiency of their operations. The two county golf courses run by independent contractors reported better operating margins than the four county-run courses because of both higher revenues and lower costs. Because county officials had not established operating margin as one of the performance measures that they would monitor, they were unaware of these discrepancies.
DiNapoli’s auditors estimated that the four county-run golf courses could have collected an additional $2,024,959 in net income during 2007 and 2008 if the courses had achieved the 22 percent national average for operating margin. Further, DiNapoli’s auditors projected that if all four courses had the same percentage of operating margin in 2007 and 2008 as those run by the independent contractor, they could have collected an additional $3,270,459 in net income.
In addition, DiNapoli’s auditors noted that county officials did not solicit competitive proposals for three professional service contracts totaling $720,000 for a summer children’s camp program and golf driving range services.
For a copy of the audit, see: http://www.osc.state.ny.us/localgov/audits/counties/2010/westchester.pdf
If you have any questions or would like a comment from the Comptroller’s press office regarding
