Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)

Issued Date
January 06, 2017

Purpose of Audit

The purpose of our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016.


The Wilton Water and Sewer Authority is an independent public benefit corporation located in Saratoga County. The Authority, which is governed by an appointed five-member Board of Directors, was established by the State Legislature to serve residents and commercial entities with water and sewer services. The Authority produces, distributes and sells domestic water and provides sanitary sewer services to approximately 8,100 residents in the Town of Wilton. The Authority’s recorded revenue for water and sewer charges were approximately $2.1 million during our audit period.

Key Finding

  • The Authority did not have written policies in place directing how and when adjustments were to be applied to customer accounts or to providing guidance about procedures to address enforcing or waiving late fees and penalties.

Key Recommendation

  • Adopt written policies that govern the application of billing adjustments and the application of late fees and penalties.