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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Greenlawn Water District – Accounting Records (2015M-231)


Released: December 18, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s accounting records and reports for the period January 1, 2014 through February 28, 2015.

Background

The Greenlawn Water District is located in the Town of Huntington in Suffolk County. The District, which serves approximately 42,000 residents, is governed by an elected three-member Board of Commissioners. Expenditures for 2014 totaled approximately $5.3 million.

Key Findings

  • The Business Manager did not maintain complete, accurate and up-to-date accounting records.
  • The Business Manager did not provide sufficient oversight of work performed by the District’s clerks.
  • The Business Manager did not provide the Board with adequate monthly financial reports.

Key Recommendations

  • Maintain the District’s accounting records in a timely, accurate and complete manner.
  • More effectively monitor the account clerks’ duties.
  • Prepare and provide the Board with monthly financial reports that compare actual revenues and expenditures with the related budget and include reconciled cash balances.

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