New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued.
The county legislators did not monitor compliance with the county’s acceptable use policy, and did not adopt Information Technology (IT) policies. County legislators did not adopt a breach notification policy, a disaster recovery plan and a personal, private and sensitive information (PPSI) policy. In addition, county officials did not provide cyber security training to IT personnel and county employees. Sensitive information technology (IT) control weaknesses were communicated confidentially to officials.
The board and town officials need to continue to improve their management and oversight of the town’s financial condition. Three of the town’s funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances equal to at least 45 percent of the next year’s budgets and no reserve funds were established. In addition, the town has nearly $605 million in outstanding debt, which is significantly more than neighboring towns and requires 37 percent of the revenue of the funds servicing this debt. The also board did not develop and adopt several comprehensive written plans and policies, including a multiyear financial plan, fund balance policy and reserve policy.