Purpose of Audit

The purpose of our audit was to review the Town’s water rent billing and collection procedures for the period January 1, 2015 through June 30, 2016.

Background

The Town of Rotterdam is located in Schenectady County and has a population of approximately 29,000. The Town, which is governed by an elected five-member Town Board, has three water districts and recorded a total of approximately $1.1 million of metered and unmetered water revenue for 2015. General fund budgeted appropriations for 2016 total approximately $14.6 million.

Key Finding

• Town officials designed appropriate internal controls to ensure that water fees were properly billed, collected, deposited and recorded in the accounting records.

Key Recommendations

• There are no recommendations as a result of this audit.