Purpose of Audit

The purpose of our audit was to review the Village’s water billing process for the period June 1, 2013 through August 7, 2014.

Background

The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a population of approximately 2,400. The Village is governed by an elected five-member Board of Trustees. Water fund budgeted appropriations for the fiscal year ended May 31, 2014 were approximately $1.4 million.

Key Findings

• Water customers were not billed late fees in accordance with the Village code.
• Village officials did not bill two commercial customers because those customers had broken water meters.

Key Recommendations

• Ensure that all late fees are applied to the customer accounts according to the Village code.
• Develop clearly written policies and procedures for how the average consumption should be calculated and billed to customers when water meters are broken.