Purpose of Audit

The purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period June 1, 2013 through October 31, 2014.

Background

The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,700. The Village is governed by an elected five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year total approximately $1.8 million.

Key Findings

• Village officials have not designated an information technology (IT) administrator who is independent of the Village’s financial recordkeeping.
• The Board has not adopted written IT policies and procedures.
• The Board has not adopted a comprehensive disaster recovery plan.

Key Recommendations

• Designate an individual as the administrator of the financial software who does not perform or monitor the Village’s financial recordkeeping.
• Adopt written IT policies and procedures to address acceptable computer use, internal user access, remote access, password security and management, data backups and appropriate use of email and the Internet.
• Adopt, distribute, test and periodically update a disaster recovery plan.