Purpose of Audit

The purpose of our audit was to assess the Authority’s internal controls over cash receipts for the period January 1, 2015 through August 17, 2016.

Background

The Dutchess County Water and Wastewater Authority is a public benefit corporation that was established in 1991 by an act of the New York State Legislature, at the request of Dutchess County. The Authority is governed by an appointed five-member Board of Directors: the County Executive appoints two Directors, the County Legislature Chair appoints two Directors and they jointly appointed one Director. The Authority’s 2016 budget was $9.3 million.

Key Finding

• The Board and Authority officials implemented specific procedures over the cash receipt process that included providing adequate supervision and oversight.

Key Recommendations

• There are no recommendations in this report.