Rockingham
(
~ ,
76M-311-A (SA)
STATE A!D CLAOO
SE4AGE TRFA1MEN'1' PLANT
BOOKINGHAM SEUa DISTRICT
rom OF WAPPINGm
COUNTY OF nu'romSS
( - Period Covered: January 1, 1971 Through DecEmb~31, 1973
Report Filed - June 21, 1976
Department of Audit and Control
AlbaI\V', Uew York
Artlnlr Levitt, State Comptroller
\
_ ,'1 i
J .
JUN 00.. I 1~1 Ie;
',.~ ~ ~:. ~ r,;~
'"
.~ ~
Thomas A. Stanley
Examine1'-in-Charge
Aj; 1426 (5171)
1.
Rockingham Sewer District
(
Scope of EXamination
,f }.f i
v ..
;
The accounting records of the town supervisor in respect to the cost of
operation and maintenance of the sewage treatment plant of the Rocld.ngharn
Sewer District were examined. .
.
The examination was made in accordance with generally accepted auditing
standards and accordingly included tests of the accuracy of accounting records
and other auditing procedures considered necessar,r.
.'~ "J. :
The examination of the records and documents in support of the state aid
claims filed by the Town of Wappinger for the cost of operation and maintenance
of the sewage treatment plant for the periods January 1, 1971 through December 31,
1971 ($16,517.73), January 1, 1972 through December 31, 1972 ($26,QSl.29) and
January 1, 1973 through December 31, 1973 ($66,470.30) indicated tliat~the amounts
claimed were in accordance with Environmental Conservation Law, ~17-1905 and
the Administrative Rules and Regulations of the Commissioner of Health, with the
exception of item~ shown in Elchibits A, B, and C.
.~
- I
ST A TE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 14.2615/71)
(
2.
Rockingham Sewer District
EXHIBIT A
" _ t..i j,
, i
Amount and Period of Claim: $16,517.73 January 1, 1971 t.hrough December 31, 1971
~ ,
Category
AmOWlt
Claimed
Difference
Explanation
Code
Allowable
Costs
other
$5,653.89
$5,537.50
$116.39
A
. ~
, "-
,
Explanation Code
Reason
A
Ineligible Pumping Station Costs - $37.39
Work not Performed at Plant
- 79.00
..
STATE Of NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
mVISION OF MUNICIPAL AFFAIRS
At:; 1426 (5/71)
(
Rockingham Sewer District
3.
EXHIBIT B
it I / ~
Amount and Period of Claim: $26,681.29 - January 1, 1972 ThroUgh December 31, 1972
Category
Other
Explanation Code
A
(
Amount
Claimed
$12,915.41
Allowable, ~ ,
Costs Difference
$12,557.76 $357.65
Reason
Explanation
Code
A
-'r
.~ ~
Ineligible Pumping Station Costs - $357.65
ST A TE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1-'26 (5/71)
r
(,
\
Categ;or:'f
Other
Ex:olanation Code
A
Amount
Claimed
$3$,532.9S
4.
Rockingham Sewer District
Allowable-, . ;
Costs Difference
Explanation
Code
$11,953.10 $26.579.88
A
~
l ~
.~
Reason
Capital Improvements - $24,686.76
Ineligibla Pumping Station Costs - $1,683.12
Ineligible' Administrative Costs - $20.00
Work not Perfonned at Plant - $190.00
ST A TE OF l'iEW YORK
DEPARTMENT OF ALTDIT AND CONTROL
DIVISION OF ~IUNICIPAL AFFAIRS