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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Village of Windsor - Water Operations (2019M-210)

Released: January 24, 2020 -- [read complete report - pdf]

Audit Objective

Determine whether Village officials accurately billed customers for water usage and reconciled water produced to water billed.

Key Findings

  • Village officials do not periodically read all customer meters to ensure customers are accurately billed.
  • The Clerk-Treasurer used an inconsistent methodology for estimating water bills.
  • Estimated and customer-submitted water usages used by Village officials to bill customers did not always appear to be accurate.
  • 85 percent of the water produced, or 74.9 million gallons, is considered non-revenue (lost) water.

Key Recommendations

  • Develop procedures to measure unmetered water usage and periodically read customer meters.
  • Continue to work on identifying leaks and upgrading the Village’s water system infrastructure to help reduce the amount of non-revenue water.

Village officials agreed with our findings and recommendations and indicated they have taken, or planned to take, corrective action.

Background

The Village of Windsor (Village) is located in the Town of Windsor in Broome County.

The Village is governed by an elected four-member Board of Trustees, including an elected Mayor (Board). The Board is the legislative body responsible for oversight and general management of financial operations. The Clerk-Treasurer is the Village’s chief fiscal officer and is responsible for billing, collecting and recording water user charges. She is assisted by a Deputy Clerk-Treasurer. The Department of Public Works (DPW) Superintendent oversees the day-to-day water operations with the help of the DPW Assistant Superintendent.

Quick Facts
Village Population916
Water Customers342
2019-20 Total Budgeted Appropriations$757,668
2019-20 Budgeted Water Appropriations$101,488

Audit Period

March 1, 2018 – April 30, 2019

We extended the scope back to October 1, 2006 to review water billing histories and forward to October 11, 2019 to read customer water meters and trace payments.


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