Village of Rushville - Board Oversight and Information Technology (2018M-118)

Issued Date
August 24, 2018

[read complete report - pdf]

Audit Objective

  • Determine whether the Board provided adequate oversight over the Village’s financial operations.
  • Determine whether Village officials adequately safeguarded Information Technology (IT) assets.

Key Findings

The Board did not:

  • Annually audit the Clerk-Treasurer’s records and report or conduct a thorough audit of claims.
  • Ensure investments were made in compliance with New York State General Municipal Law (GML).1 As a result, the cemetery fund incurred a loss of approximately $62,000.
  • Designate an official to certify payroll.
  • Develop proper IT controls.

Key Recommendations

  • Annually audit the Clerk-Treasurer’s records and report.
  • Conduct a thorough audit of claims.
  • Complete payroll certifications.
  • Invest money as allowed by law.
  • Develop and implement IT policies and procedures.

Village officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.

1 New York General Municipal Law (GML), Section 11

2 Two individuals served in this position during our audit period. One Clerk-Treasurer served from June 1 through June 6, 2016 and the Board appointed another Clerk-Treasurer who served for the remainder of our audit period.