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NYS Comptroller


Audits of Local Governments and School Districts

Town of Schaghticoke – Water Operations (2016M-390)

Released: August 11, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the Board’s oversight of the Town’s water districts for the period January 1, 2015 through June 30, 2016.


The Town of Schaghticoke is located in Rensselaer County and has a population of approximately 7,600. The Town, which is governed by an elected five-member Town Board, operates seven water districts. Budgeted appropriations for 2016 totaled approximately $4.3 million.

Key Findings

  • Duties related to billings, collections, deposits and recordkeeping were not adequately segregated.
  • The Board did not approve water billings and customer account adjustments.
  • The Board did not perform an annual audit of the clerk’s records and reports.

Key Recommendations

  • Establish policies and procedures to provide guidance to employees involved in the billing and collection of water charges.
  • Implement billing adjustment procedures that require Board approval for all adjustments, including written documentation of the reasons for such adjustments.
  • Perform an annual audit of the clerk’s records and reports.

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