Purpose of Audit

The purpose of our audit was to determine if the District billed and collected water usage charges in an accurate and timely manner for the period January 1, 2012 through September 30, 2013.

Background

The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves a population of about 58,000. An elected three-member Board of Commissioners, comprising a Chairman, Secretary and Treasurer, governs the District. The District’s total revenue for the 2012 fiscal year was approximately $9.5 million, which was generated primarily from water usage charges and real property taxes. The District’s 2012 expenditures totaled approximately $9 million, which were funded primarily with water rents and real property taxes.

Key Findings

• We found that, except for minor discrepancies that we discussed with District officials, all customers were accurately billed, penalties calculated correctly, and late fee waivers and billing adjustments were generally made in accordance with District policies and properly authorized by a designated official.

Key Recommendations

• There are no recommendations for this report.