Purpose of Audit
The purpose of our audit was to review the Village’s water department operations for the period June 1, 2015 through June 22, 2016.
The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately 700. The Village is governed by a Board of Trustees and a Mayor, who also comprise the Board of Water Commissioners. For the 2015-16 fiscal year, the Village’s budgeted appropriations for the general fund were $639,362 and water fund were $410,550.
- Village officials did not require staff to perform periodic reconciliations of water produced to water billed.
- The Village’s water supply infrastructure has deteriorated, which limits the capabilities of staff to adequately monitor water production and consumption.
- The Board has not created proper policies and procedures to ensure proper billing and collection of water rents.
- Develop written policies and procedures for water reconciliations and periodic reporting requirements.
- Seek grants and resources to provide adequate revenue to cover all necessary upgrades to bring the water infrastructure up to date.
- Develop written policies and procedures to ensure customers are billed the proper amounts, late fees are applied consistently and adequate segregation of duties is established for the receipt of billed receivables.