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NYS Comptroller


Audits of Local Governments and School Districts

Village of Mayfield – Water and Sewer Operations (2017M-28)

Released: April 28, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Village accurately bills, collects and deposits water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future improvements to the water and sewer infrastructure for the period June 1, 2015 through October 31, 2016.


The Village of Mayfield is located in the Town of Mayfield in Fulton County and has a population of approximately 800. The Village is governed by an elected five-member Board of Trustees. Budgeted appropriations for water and sewer for the 2016-17 fiscal year totaled approximately $430,000.

Key Findings

  • Village officials do not reconcile gallons of water produced to gallons billed.
  • The Board has not adopted a long-term capital plan.

Key Recommendations

  • Periodically reconcile water produced with amounts billed.
  • Adopt a long-term capital plan to address the aging water and sewer infrastructure and a capital reserve to fund the improvements.

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