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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Ausable – Water and Sewer District Financial Operations (2015M-274)

Released: January 29, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the financial operations of Ausable Water District 2, Ausable Water District 3 and Ausable Sewer District 1 for the period January 1, 2014 through July 31, 2015.


The Town of Ausable is located in Clinton County and has a population of approximately 3,150. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $2.1 million.

Key Findings

  • Town officials could not monitor each district’s financial operation because the Board did not develop individual budgets for each of the districts.
  • The Town did not enter into a written agreement with the Town of Chesterfield, which bills, collects and enforces charges for the three districts.
  • The Town of Chesterfield did not assess penalties to delinquent accounts.

Key Recommendations

  • Develop individual budgets for each of the water and sewer districts.
  • Enter into a written intermunicipal agreement with the Town of Chesterfield.
  • Ensure that penalties are correctly assessed on all delinquent accounts.

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