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NYS Comptroller


Audits of Local Governments and School Districts

Town of Pendleton – Special Districts (2018M-4)

Released: April 20, 2018 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether Town officials properly accounted for sewer operation financial activity for the period January 1, 2016 through December 1, 2017.


The Town of Pendleton is governed by an elected five-member Town Board. Budgeted sewer appropriations for 2017 totaled $393,400.

Key Finding

  • Town officials are not properly accounting for sewer operations.

Key Recommendation

  • Determine whether the sewer operations were created as a special district or sewer improvement and then budget and account for them accordingly.

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