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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Sharon Springs – Water Accountability (2014M-148)

Released: September 26, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Village’s water operations for the period June 1, 2012 through March 10, 2014.


The Village of Sharon Springs is located in Schoharie County and has a population of approximately 560. The Village is governed by a five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled $686,730.

Key Finding

  • Village officials do not adequately monitor water operations.

Key Recommendation

  • Develop written policies and procedures for determining water accountability, including reconciling of the water produced to the amount billed and investigating and correcting the reasons for unaccounted-for water.

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