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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Elba – Water Accountability (2012M-92)


Released: July 20, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review water production and water billings for the period June 1, 2010 through February 29, 2012.

Background

The Village of Elba is located in Genesee County and has approximately 700 residents. The Village is governed by an elected three-member Board consisting of the Mayor and two Trustees. Budgeted appropriations for water operations for the 2011-12 fiscal year totaled $56,000.

Key Findings

  • The Village's water losses for the period June 30, 2010 through December 31, 2011 averaged 49 percent of the water the Village produced. Water production costs more than $18,000 annually.
  • Village officials were not aware of the extent of the Village's water loss because they did not compare how much water is produced with how much water is billed to customers.

Key Recommendations

  • Village officials should determine and correct the causes of the Village's significant water loss, including repairing or replacing malfunctioning meters.
  • Village officials should periodically reconcile water produced to the amount of water billed.

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