N.Y. Comp. Codes R. & Regs. tit. 9 § 5121.5

Current through Register Vol. 46, No. 45, November 2, 2024

Section 5121.5 - Accounting controls for the cashiers' cage, satellite cages

(a) The assets for which the general cashiers are responsible shall be maintained on an imprest basis. The imprest balance of each general cashiers' bank will be identical and such balance will be the same at the end of the shift as it is at the beginning of the next shift.

(b) At the opening of every shift, in addition to the imprest funds normally maintained by the general cashiers, the video lottery gaming agent shall have on hand in the cage or readily available thereto, a reserve cash bankroll in a minimum amount approved in writing by the commission.

(c) The cashiers' cage and any satellite cage shall be physically segregated by personnel and function as follows:

(1) General cashiers shall operate with individual imprest inventories of cash and such cashiers functions shall include, but are not limited to, the following:

(i) receive cash, vouchers, cash equivalents, complimentary gifts;

(ii) receive reserve cash cashiers documentation with signatures thereon, required to be prepared for the effective segregation of functions in the cashiers' cage;

(iii) prepare forms for the completion of payments for video lottery gaming prizes.

(2) Reserve cash (main bank) cashiers functions shall include, but are not limited to, the following:

(i) receive cash, vouchers, and cash equivalents from general cashiers in exchange for cash;

(ii) receive cash from the count room;

(iii) prepare the overall cage reconciliation and accounting records;

(iv) prepare the daily bank deposit for cash;

(v) receive from general cashiers, documentation with signatures thereon, required to be prepared for the effective segregation of functions in the cashiers' cage;

(vi) be responsible for the reserve cash bankroll;

(vii) receive unsecured currency from accounting department representatives.

(d) Signatures and employee license numbers of those attesting to the accuracy of the information contained on the cashiers' count sheet shall be, at a minimum, of the following cashiers after preparation of the cashiers' count sheet:

(1) the general cashiers assigned to the incoming and outgoing shifts; and

(2) the reserve cash cashiers assigned to the incoming and outgoing shifts;

(e) At the end of each gaming day, at a minimum, a copy of the cashiers' count sheets and related documentation shall be forwarded to the accounting department for agreement of opening and closing inventories, agreement of amounts thereon to other forms, records, and documents required by these regulations.

N.Y. Comp. Codes R. & Regs. Tit. 9 § 5121.5