[{"_1":2,"_87":-5,"_88":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6228275,"mediaKeyId","3476466-3f87e7e968f9b5da7d0337fdc06c9ef1","parentId",3476466,"title","Audit finds cash controls, billing and fee problems at Springfield parks; committee moves to executive session on security","audioSeconds",1916,"startMs",1631235,"endMs",3547460,"viewUrl","/Search/View?dp=1&key=3476466-3f87e7e968f9b5da7d0337fdc06c9ef1&start=1631&end=3547","thumbnailUrl","https://assets.pipeline.soar.com/3476466-3f87e7e968f9b5da7d0337fdc06c9ef1/thumbnail_1631235.jpg","articleUrl","/articles/6228275/Springfield-City/Hampden-County/Massachusetts/Audit-finds-cash-controls-billing-and-fee-problems-at-Springfield-parks-committee-moves-to-executive-session-on-security","mediaUrl","https://secure.pipeline.soar.com/6228275-e16c233fc2213f221a3359e867856217/orig.mp4?Expires=1771146904&Signature=THmDx8w~RkvDjMgbOUPP1b27zj2J586cHP8Nc~4qe1iIeaYoZeULTiXkxLjl7HxdIYDH6BOpXswbBf1d5y~sXruvBuPqwNO5SiFrpzmXEE6cctCV7evGTM044nLXcy7JAe1O218h2j3pmJMeOk534gWuZUKLNZfXxpjH~VCNNDMJR4zp25JB2jihtghiE4-NBQFObGV0fwdjyl~GHoUzcS78XAIEq2wqNQd~CkjTTlcZGmKQ7BqzJGdr~ExZDLROeL9Z15UAVOZtJQePUFCYg-eK5MA1RN~aQ7IZ7f9HFnQpdbpTv2Y2tMMK82hVY1ubFmrNkkz8JgWESKNJjwecxw__&Key-Pair-Id=KUT5TJCACFTXG","author","Springfield City, MA","date","2025-05-24T00:00:48.12Z","article","A city performance audit of Springfield's Parks and Recreation Division identified multiple internal-control weaknesses, inconsistent billing practices and out-of-date fees, and the audit committee voted May 22 to enter executive session to discuss security deployment related to audit findings.

The audit presentation was led by Director Young Ngo of the Office of Internal Audit, who said the audit scope covered fiscal year 2024 and part of fiscal year 2025 through November 2024. \"We have over 50 parks with with over 2,500 acres,\" Ngo said while introducing the division's size and organizational structure.

The audit team highlighted several findings:

- Cash-handling segregation: The report found employees in recreation, aquatics, toll booths and banquet facilities who both handle cash and record transactions. Ngo told the committee, \"When you have record keeping and handling cash, you as I as I mentioned, you could also use and steal the assets.\" The audit recommended segregating duties so cash handling and record-keeping are not performed by the same individual.

- Disparate accounting systems and unreconciled receipts: The audit noted that some parks functions use separate systems (QuickBooks at banquet facilities; Word-generated invoices at toll booths) rather than the city's centralized Munis accounting system required by city ordinance. Ngo said information in QuickBooks differed from Munis and recommended moving to Munis general billing, rolling out the module where possible and reconciling any remaining separate systems.

- Stale and inconsistent fees: The audit found many park entrance and facility fees had not been updated for more than 10 years; specific examples include fees at the Carriage House, Emmas Place and King Phillips (last updated February 2021) and ice-rink rental fees at the CY Arena (last updated February 2015). The audit recommended a fee analysis to determine whether adjustments are warranted and to compare fees with other regional providers such as Stanley Park and Look Park.

- Spirit of Springfield contract: The audit's analysis indicated the contract's fees had not been updated since February 2020 and, as presented, barely covered direct labor costs; the audit recommended a cost analysis and consideration of an escalation clause tied to an inflation index.

- Undisclosed or inconsistent posted fees: The audit recommended posting fees on the parks website and ensuring website rates match the official rates. Director Tom Ash told the committee that the department had updated the website to disclose fees.

Director Tom Ash, present for the department, described planned infrastructure improvements that factor into control solutions. Ash said the department is installing fiber to parts of the park and intends to deploy a point-of-sale/cashier system and expand camera coverage where appropriate. \"Once that happens, like areas like Serena And Recreation Building and even a toll booth, we'd like to go to a cashier system,\" Ash said, adding that expanded fiber and cameras will aid security and limit cash exposure.

On the topic of going cashless, Ash cautioned about access for residents who use cash and said the department is considering a hybrid approach. Councilor Davila emphasized affordability and urged caution about raising entrance fees that could deter residents.

Legal and policy notes in the audit: the auditor flagged a potential conflict with state law where banquet facilities offered discounted rates to nonprofits; Ngo said the matter was referred to the law department for review, citing Massachusetts general laws that prohibit use of public funds to aid private entities (as discussed in the meeting). The audit also referenced compliance with city ordinance for centralized accounting and noted DESE's requirement for annual audits of student activity funds in the earlier audit-plan discussion.

Following the open-session presentation and brief discussion, the committee voted to enter executive session to discuss \"the deployment of security personnel or devices and strategies with respect to such deployment,\" citing Mass. Gen. Laws ch. 30A § 21(a)(4). Councilor Tim Allen moved the executive-session motion; Chairperson Delgado seconded. The committee voted in favor and the committee did not plan to reconvene in open session that night.

Details and clarifications from the audit and discussion:
- Parks and Recreation staffing: the division reported approximately 91 full-time staff for FY25 and budgeted department revenues of $2.9 million, of which the golf courses were cited as the largest revenue source (approximately $2.1 million in the budgeted figure referenced). The audit also noted golf revenues rose 14% in calendar year 2024, to about $2.5 million, after a new point-of-sale system was implemented.
- FY25 Parks budgeted expenditures were reported at about $12.9 million, with maintenance accounting for roughly $5.6 million (about 43% of operating expenditures reported in the audit).
- The auditor said some recommendations have already been implemented: posted fees were updated on the parks website; the department has increased certain ice-time charges and golf fees via the park commission.

Next steps: the department and audit office will follow up on recommendations. The committee moved into executive session to discuss sensitive security controls related to cash handling and access; any subsequent actions required by law or policy will be determined after the executive-session discussion and legal review of nonprofit discounts.","mediaType","Video","parentTitle","Springfield City Council- Audit Committee 05/23/25","oneSentenceSummary","A performance audit of Springfield's Parks and Recreation Division found weak segregation of cash duties, unreconciled separate billing systems, outdated and inconsistent fees and contractual concerns; the audit committee voted to move into executive session to discuss security deployment related to the findings.","taxTitle","Springfield City, Hampden County, Massachusetts","taxId",3703,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6228279,"Springfield audit office outlines FY26 plan, committee asks for earlier council input",1494,40250,1534510,"/Search/View?dp=1&key=3476466-3f87e7e968f9b5da7d0337fdc06c9ef1&start=40&end=1534","https://assets.pipeline.soar.com/3476466-3f87e7e968f9b5da7d0337fdc06c9ef1/thumbnail_40250.jpg","/articles/6228279/Springfield-City/Hampden-County/Massachusetts/Springfield-audit-office-outlines-FY26-plan-committee-asks-for-earlier-council-input","https://secure.pipeline.soar.com/6228279-6f67157fa667087a157e1dffc6954986/orig.mp4?Expires=1771146904&Signature=U6HClwTS-yCQaWOQgEuMVRKMRwd5bblAoGcPBw3TU3hweTprnkBesHQzGcE45CBLef7K4AfyGKKMNzJrt1M66rBvyf~TpWFetTEzMeb6gIOoDECZX73GYSYPB6WI4EiOoWmpkJBus57IraJA1mZCLHZew23K0soBk~Jcd6dyxIqcZmZNeUT8rQsAUQn2h-moZHBQ9YSZ7zYvMfki5zZd4WpOgt9z6aQkzK0glzp0wNyY6YgRutSUC8ovpguBPhwoT7DNviQ27XehIEsH0dZguSDO~gvbrqan4ChEKDfuC8yU~nEN2C6HL~VpEPEJvshT7zqza30uFLVgDRR8IO7XrA__&Key-Pair-Id=KUT5TJCACFTXG","The Office of Internal Audit presented its fiscal year 2026 annual audit plan to the Springfield City Audit Committee on May 22, laying out staffing, time allocations and a risk-based approach to selecting audits for the year.

The audit plan presentation was led by Director Young Ngo of the Office of Internal Audit. \"I have 2 reports that I'd like to present to the audit committee. 1 being the annual audit plan for fiscal year 26, and the other a performance audit at the parks department,\" Ngo said as he opened the discussion on the FY26 plan.

The audit plan describes an office of three employees—Ngo, Cecilia Goulet and Erica Wallace—and allocates staff time roughly as 50% to performance audits and audit activities, 30% to training and administration, and 20% to administering the fraud hotline. Ngo told the committee the office uses a risk assessment model that weights factors such as financial exposure (25% weight in the model) and public impact (7% weight) to prioritize auditable entities.

Why it matters: the audit plan guides which city operations receive formal, independent review and creates opportunities to identify financial or operational weaknesses. Committee members pressed for more engagement with councilors before the plan is finalized so elected officials can suggest items for the office to consider.

Key planned audits and follow-ups described by Ngo include student activities audits (on a three‑year rotation required by the state education agency), quarterly investment compliance reviews, a cybersecurity review at Springfield Public Libraries, a carryover street maintenance performance audit, a street light repair and maintenance audit, a procurement review at the Springfield Empowerment Zone (a school partner), a review of protocols for handling seized cash and a planned review of Springfield Police Department investigative funds and the police evidence/property room. Ngo also said the office has 400 hours reserved for special requests from city management, council or the public.

Committee members asked about timing. Ngo said street maintenance work will start in summer to capture seasonal activity, street lights work was expected in December, the Empowerment Zone procurement review in late summer before school starts, and the police evidence room review in late fall or early winter. He said the follow-up review of the school transportation contract is scheduled for early summer and was a priority.

Councilors sought greater council input on audit selection and earlier notice when specific items requested by councilors are added to the draft plan. Councilor Tim Allen suggested a pre-presentation meeting so councilors could discuss items and offer suggestions before the plan reaches full council. Ngo acknowledged the suggestion and said he would reach out to committee members and the council earlier in the process; he also reminded the committee that the annual audit plan must be approved by city council and that council can amend it by vote.

Details and clarifications captured during the meeting:
- The audit office reported approximately 5,270 staff-hours for the department (three employees) in a year, with portions allocated to audits, administration/training and fraud hotline work.
- The office follows international auditing standards and uses a formal risk assessment model to score potential auditees.
- The student activities audit is on a three-year cycle, with the external auditors covering a different year in the cycle.

No formal committee vote to approve the plan was recorded at the meeting; Ngo will present the plan to full city council for approval and the committee asked for more pre-presentation consultation.

Looking ahead: Ngo said he will solicit input from the audit committee and city council before finalizing the plan for council approval and will report back on prioritized follow-up items such as the school transportation contract once those reviews are completed.","The Office of Internal Audit presented its fiscal year 2026 annual audit plan to the Springfield City Audit Committee on May 22, laying out staffing, time allocations and a risk-based model for selecting audits.","actionData","errors"]

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Audit finds cash controls, billing and fee problems at Springfield parks; committee moves to executive session on security

Springfield audit office outlines FY26 plan, committee asks for earlier council input