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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 Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)


Released: June 5, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Town’s internal controls over water operations for the period January 1, 2013 through November 30, 2014.

Background

The Town of Berlin is located Rensselaer County and has a population of approximately 1,880. The Town is governed by an elected five-member Town Board. Budgeted appropriations for Water District No. 2, which services 232 customers, for 2015 total $83,015.

Key Findings

  • The duties related to water district billing, collecting and recordkeeping were not adequately segregated.
  • The Board did not approve customer account adjustments.
  • The Board did not perform an annual audit of the clerk’s records and reports.

Key Recommendations

  • Establish compensating controls to mitigate the risks associated with the lack of segregation of duties, including oversight procedures.
  • Ensure that water billing adjustments are approved by the Board.
  • Perform an annual audit of the clerk’s records and reports.

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