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NYS Comptroller


Audits of Local Governments and School Districts

Town of Chazy – Water and Sewer District Financial Operations (2017M-42)

Released: May 12, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether Town officials effectively managed the billing, collection and enforcement of water and sewer charges for the period January 1, 2015 through October 31, 2016.


The Town of Chazy is located in Clinton County and has a population of approximately 4,285. The Town is governed by an elected five-member Town Board. Water and sewer revenue recorded during our audit period totaled $419,139.

Key Findings

  • The Town lacked effective procedures to ensure water and sewer charges were accurately billed, collected and enforced.
  • Customers were not billed in accordance with the Board-established rates, resulting in customers being underbilled by $1,703.
  • Delinquent customer accounts did not always include late payment penalties in accordance with Board policy.

Key Recommendations

  • Establish comprehensive policies and procedures to provide adequate guidance for water and sewer billing and collection.
  • Ensure that all customers are billed the correct Board-established water and sewer rates.
  • Ensure that late payment penalties are applied to all delinquent customer accounts in accordance with Board policy.

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