Purpose of Audit

The purpose of our audit was to assess the Town’s internal controls and Board oversight for the period January 1, 2013 through November 3, 2014.

Background

The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.8 million.

Key Findings

• The Board did not ensure that adequate controls were in place over the billing and collecting of water and sewer rents.
• A number of properties with unpaid water and sewer billings were not included on re-levy lists.
• The Board did not ensure that adequate controls were in place over the Town’s fuel use.

Key Recommendations

• Establish policies over the water and sewer billing and collecting process.
• Ensure that the re-levy list is a complete list of unpaid bills.
• Establish policies for accountability over fuel purchases and use.