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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Hammondsport – Water Billings and Collections (2012M-19)

Released: April 13, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Village accurately billed and collected water rents from customers for the period March 1, 2010, to September 30, 2011.


The Village of Hammondsport is located in the Town of Urbana, Steuben County. The Village is governed by the Village Board of Trustees comprising five elected members. The Village’s budget for the 2011-12 fiscal year is $876,141.

Key Findings

  • The Village continued to provide water service to delinquent water customers and did not shut them off for non-payment after 60 days. For example, as of September 14, 2011 (six months into the fiscal year), the Village had 45 (12 percent) delinquent water customers, with unpaid water rents totaling $4,465, that should have been shut off from water service based on the Code. As of February 8, 2012, 12 of the 45 customers were still delinquent, and the Village had to re-levy these unpaid water rents totaling almost $1,550 on the 2012-13 real property tax bills.
  • The Village does not have individual contracts with 11 water customers located in the Town of Urbana.

Key Recommendations

  • Adopt measures to increase the incentive to pay water bills in a timely manner.
  • Enter into contracts for water service with the individual customers located outside the Village.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236