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NYS Comptroller


Audits of Local Governments and School Districts

West Hempstead Water District – Life Insurance (2016M-393)

Released: March 3, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January 1, 2015 through July 31, 2016.


The West Hempstead Water District is located in the Town of Hempstead in Nassau County and serves a portion of the Town. The District is governed by an elected three-member Board of Commissioners. In 2015, revenue totaled approximately $4.1 million and expenditures totaled approximately $3.5 million.

Key Finding

  • The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance.

Key Recommendation

  • Review the life insurance policies and consult with District counsel to take steps to ensure that all insurance policies are permissible.

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