Village of Voorheesville - Water and Sewer Charges (2019M-118) | Office of the New York State Comptroller

Issued Date

August 23, 2019

Audit Objective

Determine whether Village officials effectively managed the billing, collection and enforcement of water and sewer charges.

Audit Results

Village officials:

Accurately billed users for water and sewer charges.
Deposited water and sewer collections intact and in a timely manner.
Enforced unpaid bills and correctly assigned interest and penalties.

There were no recommendations as a result of this audit.

Village officials agreed with our report.

Background

The Village of Voorheesville (Village) is located in the Town of New Scotland in Albany County (County).

The Village is governed by an elected Board (Board) consisting of four trustees and a Mayor. The Board is responsible for the general management and control of the Village’s finances and operations. The Clerk-Treasurer (Clerk) is the Village’s chief fiscal officer, responsible for the custody of all Village money, maintaining accounting records and preparing financial reports. She is aided in these responsibilities by the Deputy Clerk-Treasurer (Deputy).

Water and sewer operations are primarily funded by user charges. The Clerk and her Deputy share the duties of billing, collecting, depositing and recording water and sewer user charges.

Quick Facts
Number of Water Bills as of June 1, 2018	1,233
Total Amount for Water Billed	$450,255
Number of Sewer Bills as of June 1, 2018	408
Total Amount for Sewer Billed	$211,010

Audit Period

June 1, 2017 – March 31, 2019