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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Niskayuna – Water Operations (2013M-328)

Released: May 23, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Town’s internal controls over water operations for the period January 1, 2012 through March 31, 2013.


The Town of Niskayuna is located in Schenectady County and has approximately 21,780 residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million.

Key Findings

  • Town officials provided little oversight of the Receiver of Taxes and Assessments’ water function duties.
  • The Comptroller did not record biannual water billings in the water receivable control account and failed to audit the Receiver’s financial records and reports annually.

Key Recommendations

  • Include water collections in the monthly reports to the Supervisor and deposit and remit all water fees collected in a timely manner.
  • Accurately maintain a water receivable control and periodically reconcile it with individual customer accounts.
  • Perform an annual audit of the Receiver’s financial records and reports.

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