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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 New Berlin – Water Rents (2012M-26)


Released: June 1, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the billing and collection of water rents for the period June 1, 2010, to December 7, 2011

Background

The Village of New Berlin is located in Chenango County and has approximately 1,030 residents. The Village is governed by a Board of Trustees (Board) which comprises four elected members and an elected Village Mayor. The water fund budget for 2011-12 is $135,500, which is funded primarily through water rents.

Key Findings

  • The Board and Mayor have not implemented controls to ensure that all the money owed is properly billed, collected and accounted for. For example, the Mayor has not properly segregated water rent billing and collecting duties. Consequently, both the Clerk-Treasurer and Deputy Clerk are responsible for billing and receiving water rents, completing bank deposit slips, taking deposits to the bank, and for maintaining the water user accounts within the Village software.
  • The Board does not perform, or provide for, the required annual audit of the Clerk-Treasurer’s records and reports.

Key Recommendations

  • Consider reassigning duties to the extent possible so that no individual controls all phases of the billings and collections cycle.
  • Perform, or provide for, an annual audit of the Clerk-Treasurer’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