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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 Troupsburg – Internal Controls Over Information Technology (2012M-200)


Released: December 7, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess internal controls over the Town's information technology (IT) environment for the period January 1, 2011, to August 16, 2012.

Background

The Town of Troupsburg is located in Steuben County and has a population of approximately 1,300. The Town is governed by an elected five-member Town Board comprising the Town Supervisor and four Board members. Budgeted appropriations totaled approximately $1 million for the 2012 fiscal year.

Key Findings

The Board has not established adequate internal controls over the Town's IT system to ensure the Town's computerized data and assets are safeguarded from internal and external threats.

  • The Board has not established policies and procedures related to acceptable use, data backup and computer security. The Board has not adopted a data breach policy as required by law.
  • The Board has not adopted a disaster recovery plan to address potential disasters.

Key Recommendations

  • Adopt formal IT policies pertaining to acceptable use, breach notification, and data backup, and implement procedures to effectively safeguard and monitor the Town's IT resources. Develop a formal, written security plan and ensure that it is communicated to, and understood by all appropriate personnel.
  • Establish a formal disaster recovery plan that address the range of potential threats to the Town's IT systems and data, and provides guidance necessary to maintain Town operations or restore them as quickly as possible in the event of a disaster.

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