DiNapoli's Office Completes Audit of
Sea Breeze and Vicinity Water District
New York State Comptroller Thomas P. DiNapoli today announced his office completed the audit: Sea Breeze and Vicinity Water District – Internal Controls Over Billing and Collections.
“My office’s audits of local governments improve their financial management practices,” DiNapoli said. “These audits are tools for local officials to make sure proper policies and procedures are in place to protect taxpayer dollars. Sea Breeze and the vicinity water district must establish better internal controls to ensure water billing and cash collections are accurate and timely.”
DiNapoli’s auditors identified significant weaknesses in internal controls over water billing and cash collections. Auditors noted that district officials did not establish and adopt written policies and procedures governing billed receivables. As a result, the billing clerk did not have adequate guidelines for preparing or adjusting bills, and for recording and depositing cash receipts.
In addition, the billing clerk was directly responsible for most aspects of the billing and collection process. Finally, DiNapoli’s auditors also found that the billing clerk did not deposit moneys intact and made adjustments to customer accounts without management approval.
Click here for a full copy of the audit.
If you have any questions, or would like a comment from the Comptroller’s press office regarding this audit, please call 518-474-4015, or send an email to firstname.lastname@example.org.