Purpose of Audit

The purpose of our audit was to evaluate the Village’s water billing and production operations for the period January 1, 2013 through April 6, 2015.

Background

The Village of Silver Springs is located in the Town of Gainseville, Wyoming County. The Village, which has a population of approximately 780, is governed by an elected four-member Board of Trustees and an elected Mayor. Budgeted appropriations for the 2014-15 fiscal year were approximately $678,000.

Key Findings

• Village officials do not have written procedures for reconciling water produced by the Village’s system to the amount billed and could not account for 41 percent of the water the system produced.
• The Village has not developed a plan to address the causes of significant unaccounted-for water.

Key Recommendations

• Periodically reconcile water produced with amounts billed and identify causes of discrepancies and unaccounted-for water in a timely manner.
• Develop a plan to address the causes of significant unaccounted-for water.