Village of Castile – Water Billing for Letchworth State Park (2021M-1)

Issued Date
May 28, 2021

[read complete report - pdf]

Audit Objective

Determine whether Village of Castile (Village) officials accurately billed New York State Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park).

Key Findings

Village officials did not accurately bill State Parks for water usage. Village officials:

  • Were using incorrect water usage overage rates since June 2017. As a result, they overbilled State Parks by $7,577.
  • Charged $12,000 in late fees that were not authorized by the contract or contract amendment.

Key Recommendations

  • Ensure the water usage overage rates charged to State Parks follow the contract and contract amendment.
  • Stop charging late fees that are not authorized by the contract or contract amendment.

Village officials generally disagreed with our findings and recommendations. Appendix B includes our comments on issues raised in the Village’s response letter.