Joint Sewage Treatment Plant
We found significant errors in the system’s billing process. Municipal users other than the Owners were over-billed by a total of $341,600, the City was over-billed $145,300 and the Village was under-billed $436,400 for the 2008 final billing. In addition, Frito-Lay and Crowley were under-billed by a total of $392,900 during our audit period. The Village is the lead agency for a capital project mandated by DEC that is intended to improve the quality of the effluent into surrounding waterways. While the Village did not maintain adequate accounting records or a detailed budget for this capital project, our tests showed that project expenditures did not exceed authorizations, and that change orders and claims were properly approved.
Binghamton-Johnson City - Joint Sewage Treatment Plant[complete audit - pdf]
Accounting Records and Reports
The Clerk-Treasurer failed to keep accurate accounting records, and the Board failed to provide oversight of the accounting system and of the Clerk-Treasurer’s financial activities. The Board did not have an adequate accounting system that provided information needed to properly manage operations. Because the Clerk-Treasurer did not keep appropriate accounting records, she was unable to prepare timely, accurate, and complete reports. She submitted incomplete, limited financial information to the Board on an irregular basis. In addition, the Clerk-Treasurer has not filed the Village’s annual report with the Office of the State Comptroller as required since the end of the 2003-04 fiscal year. The Board took no action to correct this situation.
Schuylerville-Victory Board of Water Management[complete audit - pdf]
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