Development Authority of the North Country

Revenue, Selected Expenses and Accounting System (Follow-Up Report)

The Development Authority of the North Country operates a solid waste management facility, a water/sewer facility, and a fiber-optic network that serve the United States Army base at Fort Drum and customers in the surrounding counties. In audit 2005-S-62, we examined the adequacy of the Authority’s internal controls over certain aspects of its operations and found that improvements were needed in some of these operations. For example, improvements were needed in accountability over invested funds and in the procedures for confirming the accuracy of bills from waste haulers. When we followed up on these matters with Authority officials, we found that they had either implemented or were implementing most of our audit recommendations.

For a complete copy of Report 2007-F-38 click here.
For a copy of the 90-day response click here.