Purpose of Audit

The purpose of our audit was to review the Village’s water operations for the period June 1, 2012 through March 10, 2014.

Background

The Village of Sharon Springs is located in Schoharie County and has a population of approximately 560. The Village is governed by a five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled $686,730.

Key Finding

• Village officials do not adequately monitor water operations.

Key Recommendation

• Develop written policies and procedures for determining water accountability, including reconciling of the water produced to the amount billed and investigating and correcting the reasons for unaccounted-for water.