Purpose of Audit

The purpose of our audit was to review the Village’s claims processing and information technology (IT) operations for the period March 1, 2013 through May 31, 2014.

Background

The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a population of approximately 780. The Village is governed by an elected five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $765,677.

Key Findings

• The Board did not perform an effective claims audit to ensure that transactions were properly authorized and approved or that claims were for proper Village purposes.
• The Board did not adopt a comprehensive IT policy governing the Village’s IT system.
• The Village did not have formal policies or procedures addressing data backups or a disaster recovery plan.

Key Recommendations

• Ensure that the entire Board conducts a thorough and deliberate audit of all Village claims or formally appoint a claims auditor or a committee to fulfill the claims audit function.
• Adopt comprehensive policies governing IT operations, including an acceptable use policy.
• Develop data backup procedures and a formal disaster recovery plan.