New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued.
The board failed to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors determined the board underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 (13.1 percent) over the past five years (2013-14 through 2017-18). As a result, the general fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated limit of $331,470 by $65,143.
City officials could improve information technology (IT) security controls to safeguard water system operations against unauthorized access or disruption. Auditors determined network and local user accounts were not properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. The city also did not have service level agreements (SLAs) with its IT vendors. Sensitive IT control weaknesses were communicated confidentially to city officials.
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