123-25 Township of West Orange - 12-31-2023 CAP.pdf

Department: Uniform Construction Code Respondent: John Ditinyak, Director of Finance Responsible Employee(s): Thomas Biondi, Jr., Construction Code Official Finding Number: 2023-20 (Page 164) 1. Condition: Out review of Continued Certificate of Occupancy Permits revealed that some permits were not being charged according to the fee ordinance as it relates to commercial space. 2. Auditor’s Recommendation: That the Construction Department charge Certificate of Occupancy Permits in accordance with the approved fee schedule as it relates to commercial space. 3. Township Response and Corrective Action: The Township will review the transactions with the Engagement Team from Samuel Klein & Company and determine the point of failure in our process. If the issue is that the UCC software is not programmed with the correct rate(s), we can work with the vendor so that all rates are in accordance with pertinent resolutions and ordinances. If the issue was caused by an improper pricing error by our UCC staff, the Department Head will implement better training and review protocols to mitigate future mistakes. 4. Implementation: Q2/Q3 2025

Department: Uniform Construction Code Respondent: John Ditinyak, Director of Finance Responsible Employee(s): John Ditinyak, Director of Finance, Peter Smeraldo, Assistant Business Administrator Finding Number: 2023-21 (Page 164) 1. Condition: During the review of Construction Permits issued, it came to our attention that some fees being charged for construction permits, as it relates to emergency disconnect, solar panel installation and underwater lighting for pool were not located on the fee ordinance. 2. Auditor’s Recommendation: That all construction Department fees be approved by ordinance adopted by the Township Council. 3. Township Response and Corrective Action: The Finance Department will make sure that all permit types are included on the appropriate enacting legislation type. 4. Implementation: April 2025

Department: Uniform Construction Code Respondent: John Ditinyak, Director of Finance Responsible Employee(s): John Ditinyak, Director of Finance, Finding Number: 2023-22 (Page 165) 1. Condition: The UCC Report was not prepared and submitted to the State of New Jersey by the Construction Code Official. 2. Auditor’s Recommendation: That the Construction Code Official prepare the UCC Report and submit it to the State of New Jersey. 3. Township Response and Corrective Action: The Director of Finance along with the UCC Staff are working on the 2023 and 2024 reports. 4. Implementation Date: Reports will be submitted by May 1, 2025.

Department: Township Clerk Respondent: John Ditinyak, Director of Finance Responsible Employee(s): Karen Carnevale, Municipal Clerk Finding Number: 2023-23 (Page 165) 1. Condition: Daily turnover slips and monthly reports were not made available for audit. 2. Auditor’s Recommendation: That all Municipal Clerk Reports be made available to the auditor for review. 3. Township Response and Corrective Action: The Municipal Clerk maintains all required supporting documentation, receipts, and Tax Department turnover slips electronically. We will speak with the engagement prior to the 2024 audit so that both parties have an understanding on what is required for review. 4. Implementation Date: Completed

Department: Township Clerk Respondent: John Ditinyak, Director of Finance Responsible Employee(s): Karen Carnevale, Municipal Clerk Finding Number: 2023-24 (Page 165) 1. Condition: Not all cash payments received by the Municipal Clerk have a corresponding cash receipt issued. 2. Recommendation: That all cash payments received by the Municipal Clerk have a corresponding cash receipt issued. 3. Township Response and Corrective Action: Please see the Township response to Finding 2023-23. 4. Implementation Date: Complete

Department: Township Clerk; Legal Department Respondent: John Ditinyak, Director of Finance Responsible Employee(s): Karen Carnevale, Municipal Clerk; Finding Number: 2023-25 (Page 165) 1. Condition: Applications are not filled out annually by the Township’s vendors for annual licensing renewal. 2. Auditor’s Recommendation: That all applications be filled out by vendors annually and remitted to the Municipal Clerk for annual licensing fees. 3. Township Response and Corrective Action: The Township will work with the Engagement Team and the Legal Department to determine the necessary steps to correct this issue. 4. Implementation Date: Q2 2025

Department: Central Purchasing; Office of the Comptroller Respondent: John Ditinyak, Director of Finance Responsible Employee(s): Paula Reynolds, QPA, John Ditinyak, Director of Finance Finding Number: 2023-26 (Page 165) 1. Condition: Upon review of the purchase orders during our test of transactions, it was revealed that several purchase orders did not contain a claimant signature. 2. Auditor’s Recommendation: That all required vouchers contain a claimant signature. 3. Township Response and Corrective Action: The Finance Department and Central Purchasing Department has updated their stand operating procedures to restrict Purchase Orders lacking a claimants signature from being added to a bill list. Furthermore, Central Purchasing is working on a resolution that will reduce the types of vendors and/or projects that would require a claimant signature. This resolution will be in compliance with all State and Local Purchasing Laws. 4. Implementation Date: May 2025

Department: Office of the Comptroller Respondent: John Ditinyak, Director of Finance Responsible Employee(s): John Ditinyak, Director of Finance Finding Number: 2023-27 (Page 166) 1. Condition: Annual 1099’s distributed to vendors were not available for auditor review. 2. Auditor’s Recommendation: That 1099’s be made available for auditor review. 3. Township Response and Corrective Action: The Township acknowledges that the 2023 1099’s that were generated and sent out by a 3rd Party Provider were not archived. The 2024 1099 copies have been preserved in a PDF format on the Township servers. 4. Implementation Date: Complete

Department: Office of the Comptroller Respondent: John Ditinyak, Director of Finance Responsible Employee(s): John Ditinyak, Director of Finance Finding Number: 2023-28 (Page 166) 1. Condition: We were unable to update the Length of Service Award Program amount as of December 31, 2023. 2. Auditor’s Recommendation: That the financial reports for the Length of Service Award Program be made available for review. 3. Township Response and Corrective Action: The Director of Finance is researching this issue and will provide the auditors this information for the 12/31/2024 audit. 4. Implementation Date: On-going

Department: The West Orange Municipal Court Respondent: John Ditinyak, Director of Finance Responsible Employee(s): Yvonne Hunt, Municipal Court Administrator Finding Number: 2023-29 (Page 167) 1. For the audit, the November 2024 Monthly Management Report was examined and the following item was noted: a. Tickets assigned but not issued report indicated that there were two thousand three hundred and twelve (2,312) tickets over one hundred eighty-one (181) days old. These tickets should be recalled. 2. Auditor’s Recommendation: That the Monthly Management Report be reviewed by Court personnel and that appropriate action be taken based on those findings. 3. Township Response and Corrective Action: The West Orange Municipal Court staff will recall ticket books exceeding 180 days old. 4. Implementation Date: Immediately