tailieunhanh - audit sanitary district no 7 internal controls_part1

Kiểm toán Nhân viên Lisa S. Tsikouras Phó Giám đốc Scifo Aurora Lĩnh vực kiểm toán cao cấp dự án Manger Janis McDermott Lĩnh vực kiểm toán giám sát Idowu Kiểm toán trường Ogundipe Douglas Hutter Lĩnh vực kiểm toán giám sát Yvette Andrews Lĩnh vực kiểm toán giám sát Lionel Taylor lĩnh vực Kiểm toán Thư Ký | Nassau County Office of the Comptroller Limited Financial Audit of Sanitary District No. 7 Town of Hempstead Review of Procedures and Internal Control Environment HOWARD S. WEITZMAN Comptroller December 29 2009 This is trial version NASSAU COUNTY OFFICE OF THE COMPTROLLER HOWARD S. WEITZMAN Comptroller Elizabeth Botwin Chief Deputy Comptroller Aline Khatchadourian Deputy Comptroller for Audit and Special Projects Moira A. LaBarbera Counsel to the Comptroller Audit Staff Lisa S. Tsikouras Deputy Director of Field Audit Aurora Scifo Senior Project Manger Janis McDermott Field Audit Supervisor Idowu Ogundipe Field Auditor Carole Trottere Director of Communications Peter Burrows Project Administrator Douglas Hutter Field Audit Supervisor Yvette Andrews Field Audit Supervisor Lionel Taylor Field Audit Clerk Limited Financial Audit of Sanitary District No. 7 Town of Hempstead This is trial version Executive Summary Background Solid waste collection and disposal for residents in the unincorporated areas of towns in Nassau County the County is organized by sanitary districts. Owners of homes and businesses within the sanitary district fund the district through property taxes and the district provides services to the residents and some of the businesses located in the district. Sanitary districts are run either by the Town Board or by elected Commissioners. Sanitary districts that are headed by the Town of Hempstead are run as a single administrative department of the Town. Sanitary districts that are headed by elected Commissioners are run independently by the Board of Commissioners. Town of Hempstead Sanitary District No. 7 the District serves the community of Oceanside and was established by the Town of Hempstead on July 14 This audit report reviews the internal control environment of the District which provides refuse collection services to approximately 10 025 residential and 925 commercial The District provides .