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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)


Released: May 9, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if the Town established internal controls over water billing and collections for the period of January 1, 2012 through August 31, 2013.

Background

The Town of Charlton is located in Saratoga County and is governed by an elected five-member Town Board and has a population of approximately 4,100 residents. Budgeted appropriations for 2013 totaled $2.1 million.

Key Findings

  • Water billing and collection duties were not fully segregated and compensating controls have not been established.
  • The water clerk could make adjustments to customer accounts without prior Board approval.

Key Recommendations

  • Determine if water billing and collection duties can be further segregated and implement compensating controls.
  • Require Board approval for adjustments to water customer accounts.

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