[read complete report - pdf]

Audit Objective

Determine whether the Board provided proper oversight of water billing operations.

Key Finding

• The Board did not provide proper oversight over the water clerk or segregate her duties.

Key Recommendations

• Segregate the water clerk’s incompatible duties or design compensating controls.
• Provide oversight to ensure water billings are accurate and complete.
• Amend the Town code water penalty to comply with Town Law.

Town officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.