OBERLIN, La. (AP) — Former Oberlin Mayor Rick Smith denied using town employees and equipment to extend a sewer line in a subdivision he owns.

The American Press reports the allegations are among several findings to be released Monday in a routine audit conducted by the town's accountant, Royce Scimemi.

Smith, who resigned Wednesday, said the Oberlin Town Council adopted the subdivision in 2001 before he became mayor.

He said the town has maintained the subdivision, including cutting grass in ditches, maintaining streets and repairing water lines.

He says people living in the subdivision have been considered residents and taxpayers of Oberlin, and the town has received revenues from their utilities.