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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Montgomery – Police Funding and Information Technology (2012M-166)


Released: December 14, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Town's funding for the police department and internal controls over IT for the period January 1, 2011, through May 31, 2012.

Background

The Town of Montgomery is located in Orange County and serves approximately 22,000 residents. An elected five-member Town Board, which consists of the Town Supervisor and four Board members, governs the Town. The Town's total budgeted appropriations for the 2011 and 2012 fiscal years were approximately $12.9 and $13.3 million, respectively.

Key Findings

  • The Board is incorrectly assessing the taxpayers in two of the Town's three villages for the costs associated with the police department. The Board has under-assessed the properties in these two villages by approximately $2 million in the past three fiscal years.
  • The Board did not adopt guidance for assessing the IT system for vulnerabilities or disaster recovery.
  • The Town's IT system does not have web filters in place, exposing the IT system to a greater risk of becoming infected or being compromised from external sources.
  • Administrative rights were not limited to only those employees who required them.

Key Recommendations

  • Correctly levy taxes on Village and Town taxpayers for the operation and maintenance of the Town police department in accordance with Town Law.
  • Adopt a comprehensive security plan and update it when necessary. Develop a disaster recovery plan to ensure that, in the event of a disaster, the Town will be able to perform essential operations.
  • Require the IT contractor to establish web filters to limit internet access.
  • Ensure that administrative rights are limited to only those Town employees with a need for such access.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236