Town of Eagle – Wind Power Revenues (2014M-125)

Issued Date
August 15, 2014

Purpose of Audit

The purpose of our audit was to examine the Town’s use of and long-term plan for wind power revenues for the period January 1, 2013 through April 8, 2014.


The Town of Eagle is located in Wyoming County and has approximately 1,200 residents. The Town Board (Board) is the Town’s legislative body, which comprises the Town Supervisor (Supervisor) and four council members. The Town’s general fund and highway fund budget appropriations for 2014 total $908,478.

Key Findings

  • Town officials did not properly review wind power revenues to ensure that the amounts received were accurate and complied with the contracts’ terms.
  • The Board has not yet developed a comprehensive multiyear financial and capital plan.

Key Recommendations

  • Ensure that all payments received from the renewal energy company are accurate and in accordance with applicable agreements.
  • Develop a comprehensive multiyear financial and capital plan.