Purpose of Audit

The purpose of our audit was to determine whether the Board effectively managed water and sewer operations for the period June 1, 2013 through November 8, 2017.

Background

The Village of Dansville is located in the Town of North Dansville in Livingston County. The Village is governed by an elected five-member Board of Trustees. The Village has approximately 4,700 residents, and 2017-18 water and sewer appropriations totaled approximately $2.5 million.

Key Findings

• The Board has not provided adequate oversight of water and sewer operations.
• The Board did not monitor water losses.
• The Board has not developed a multiyear financial and capital plan.

Key Recommendations

• The Board should develop policies and procedures related to the water and sewer billing and collection process that ensure an adequate segregation of duties or provide for mitigating controls.
• The Board should investigate and correct the causes of water loss due to leaks if it is cost-effective to do so.
• The Board should develop a multiyear financial and capital plan.