Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller


Audits of Local Governments and School Districts

Massapequa Water District - Life Insurance Policies (2014M-100)

Released: June 13, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if the Board appropriately provided individual life insurance policies to District employees for the period January 1 through December 31, 2013.


The Massapequa Water District is located in the Town of Oyster Bay in Nassau County and serves the entire incorporated village of Massapequa Park and part of the hamlet of Massapequa. It is governed by an elected three-member Board of Commissioners. Expenditures for 2013 totaled approximately $5 million.

Key Finding

  • The District currently holds seven individual life insurance policies for its four administrators and 14 full-time employees. GML only authorizes group term life insurance policies for employees of a water district.

Key Recommendation

  • Review the insurance policies currently held and take steps to ensure all insurance policies are in compliance with legal requirements.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236