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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Delhi – Computerized Data and Assets (2011M-258)


Released: February 17, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the internal controls over the Village’s IT system for the period June 1, 2010 to August 16, 2011.

Background

The Village of Delhi (Village) is located in the Town of Delhi in Delaware County. A Board of five elected Trustees governs the Village. The Village’s total general, sewer, and water fund expenditures for the 2010-11 fiscal year were $2.98 million, funded mainly by real property taxes, sales taxes, water and sewer fees, and State and Federal aid.

Key Findings

  • User access within the network and financial software was not limited based on job duties, and certain employees shared user accounts.
  • The Clerk-Treasurer is the system administrator for the three financial software modules. In addition, the Deputy Clerk-Treasurer and Assistant Clerk all have full user access rights to the payroll and utility modules.
  • The Deputy Clerk-Treasurer uses the Clerk-Treasurer’s user account to access the accounting module.
  • Although the financial software tracks the date and time of the user’s log-in and log-off, there is no comprehensive audit log that identifies specific transactions and times.

Key Recommendations

  • Ensure that the user access rights within the network and financial modules are limited to only those functions that are necessary for employees to complete their job duties.
  • Reassign the responsibilities of financial software system administrator to someone who is not assigned any financial duties.
  • Set up one unique user account for each employee within each of the financial modules as necessary.
  • Work with the financial software vendor to produce comprehensive audit logs for Village officials to review and maintain.

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