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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Saratoga County Water Authority – Water Charges (2016M-357)


Released: December 23, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the authority’s internal controls over water charges for the period January 1, 2015 through July 31, 2016.

Background

The Saratoga County Water Authority is an independent public benefit corporation located in Saratoga County, established in 1990 under the New York State Public Authorities Law to acquire, construct, operate and maintain wholesale water supply production and distribution facilities for the benefit of the municipal and commercial customers. The Authority is governed by an appointed seven-member Board of Directors. Budgeted appropriations for 2016 totaled approximately $5 million.

Key Finding

  • The Board and Authority officials have established and implemented effective internal controls over the Authority’s billing, collecting, depositing and recording of water charges.

Key Recommendations

  • There are no recommendations in this report.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236