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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Port Dickinson – Financial Condition (2014M-154)

Released: August 29, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February 6, 2014.


The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. The Village is governed by an elected five-member Board of Trustees. Budgeted appropriations for the general, water and sewer funds for fiscal year 2014-15 total approximately $1.5 million.

Key Findings

  • Village officials did not develop structurally balanced budgets and continually adopted budgets that financed recurring expenditures with surplus fund balance.
  • The Board did not consistently develop sewer rates based on actual amounts needed to cover appropriations.
  • Village officials have not developed a long-term financial plan.

Key Recommendations

  • Do not continually rely on one-time revenue sources, such as surplus fund balance, to finance recurring expenditures.
  • Ensure realistic sewer budgets.
  • Develop and implement a comprehensive multiyear financial plan.

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