Purpose of Audit

The purpose of our audit was to review the Town’s billing for sewer services provided to the Fort for the period January 1, 2014 through April 17, 2017.

Background

The Town of Porter is located in Niagara County and has a population of approximately 6,600 residents. The Village of Youngstown and Fort Niagara State Park are also located in the Town. The Town is governed by an elected five-member Town Board. The Town’s 2016 adopted budget included sewer-related appropriations totaling $367,000.

Key Findings

• The Town did not follow the contract provisions when it billed the New York State Department of Parks, Recreation and Historic Preservation (Parks) for operation/maintenance and debt service costs for the joint sewage transmission system.
• Parks officials are concerned about the amount being billed for debt service and repairs and requested an update of the terms of the original contract that was established in 1970.

Key Recommendations

• Properly and accurately bill Parks for sewer services as provided for in the 1970 contract and consult with the Town attorney to identify the appropriate manner to address any previous inaccurate billings.
• Review the terms of the 1970 contract with the Town attorney and revisit terms with Parks, if appropriate.