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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Town of Marlborough - Water and Sewer Financial Operations (2018M-160)

Released: October 26, 2018 -- [read complete report - pdf]

Audit Objective

Determine whether Town officials properly billed, collected and accounted for water and sewer bills.

Key Findings

  • As of December 31, 2017, the water fund owed the general fund $340,000.
  • The Budget Officer made billing adjustments in 2017 totaling $228,146 without Board approval.
  • The water and sewer funds do not pay administrative costs for services they receive from the general fund.
  • Customers were overcharged for water and sewer late penalties in 2017 by $8,654.

Key Recommendations

  • Prepare an annual cost analysis to calculate the water and sewer rates to be billed.
  • Review and repay all outstanding interfund advances.
  • Ensure late penalties are properly computed on overdue customer accounts.

Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action.

Background

The Town of Marlborough (Town) is located in Ulster County and has a population of approximately 8,800 residents. The Town is governed by an elected five member Town Board (Board), which is composed of four Board members and the Town Supervisor. The Board is responsible for the general oversight of the Town’s operations and finances. The Town has a Budget Officer who is responsible for preparing the tentative/ proposed budget and presenting it to the Board.

Quick Facts
Water and Sewer Customer Accounts1,354
2017 Water Revenue$1,151,628
2017 Sewer Revenue$177,849

Audit Period

January 1, 2017 – April 5, 2018


Local Government and School Accountability Contact Information:

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