Purpose of Audit

The purpose of our audit was to examine the Board’s oversight activities and the established internal controls over the Village’s information technology (IT) system for the period June 1, 2011 to May 31, 2012.

Background

The Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor and the Board of Trustees are responsible for the overall management of the Village. The Village’s general fund expenditures for the 2011-12 fiscal year were approximately $25.7 million.

Key Findings

• The Board has not established, or reviewed and updated, policies as required by law and sound business practices.
• The Board did not audit claims to ensure that all Village payments were supported and in compliance with the Village’s procurement policy.
• The Board also did not adopt a sufficient disaster recovery plan, or a sufficient information breach notification policy.

Key Recommendations

• Periodically review and revise Village policies as necessary. Adopt an investment policy.
• Conduct a thorough and deliberate audit of the claims for payment against the Village before they are paid.