Purpose of Audit

The purpose of our audit was to examine the Board’s oversight of selected Town activities, including personal, private and sensitive information (PPSI); disbursements; and the Board’s annual audit, for the period January 1, 2015 through March 31, 2016.

Background

The Town of Plymouth is located in Chenango County and serves approximately 1,800 residents. The Town is governed by an elected five-member Town Board. Budgeted appropriations for the general and highway funds for the 2016 fiscal year total approximately $1.24 million.

Key Findings

• The Board did not adopt policies over computer data security and did not come to any agreement with the Bookkeeper on how to protect the Town’s data, including PPSI, against loss, theft or abuse.
• We found no evidence that Town officials obtained alternative quotes for purchases below competitive bidding thresholds.
• The Bookkeeper performs incompatible duties as she has the ability to disburse funds without anyone else’s knowledge.

Key Recommendations

• Adopt policies and procedures for PPSI.
• Adopt policies and procedures for purchasing.
• Establish an internal control structure to include compensating controls to mitigate the risks associated with the disbursement of Town funds.