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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)

Released: September 18, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Town’s internal controls over water and sewer charges for the period January 1, 2014 through March 31, 2015.


The Town of Westport is located Essex County and has a population of approximately 1,310. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.9 million.

Key Findings

  • The Town lacked comprehensive policies and procedures over water and sewer charges.
  • The Town was not properly billing all parcels in the Westport Water District for operation and maintenance charges.
  • The Board did not perform an annual audit of the individuals involved with billing, collecting and accounting for water and sewer charges.

Key Recommendations

  • Establish written policies and procedures to provide adequate guidance and internal controls over the billing, collection and enforcement of water and sewer charges.
  • Ensure that all customers are correctly billed for water and sewer charges.
  • Annually audit, or cause to be audited, the Supervisor’s and Town Clerk’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