Brentwood Fire District

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1 O FFICE OF THE NEW YORK STATE COMPTROLLER DIVISION OF LOCAL GOVERNMENT & SCHOOL ACCOUNTABILITY Brentwood Fire District Board Oversight and Information Technology Report of Examination Period Covered: January 1, 2010 November 15, M-173 Thomas P. DiNapoli

2 Table of Contents AUTHORITY LETTER 2 Page EXECUTIVE SUMMARY 3 INTRODUCTION 5 Background 5 Objective 5 Scope and Methodology 5 Comments of Local Officials and Corrective Action 6 BOARD OVERSIGHT 7 Budgeting Practices 7 Restricted Fund Balance 9 Code of Ethics 11 Length of Service Award Program (LOSAP) 12 Credit Cards 13 Recommendations 15 INFORMATION TECHNOLOGY 16 Computer Use 16 Procurement of IT Services 18 User Access 20 Disaster Recovery 22 Recommendations 22 APPENDIX A Response From Local Officials 24 APPENDIX B OSC Comments on the District s Response 31 APPENDIX C Audit Methodology and Standards 33 APPENDIX D How to Obtain Additional Copies of the Report 35 APPENDIX E Local Regional Office Listing 36 DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 11

3 State of New York Office of the State Comptroller Division of Local Government and School Accountability December 2012 Dear District Officials: A top priority of the Office of the State Comptroller is to help local government officials manage government resources efficiently and effectively and, by so doing, provide accountability for tax dollars spent to support government operations. The Comptroller oversees the fiscal affairs of local governments statewide, as well as compliance with relevant statutes and observance of good business practices. This fiscal oversight is accomplished, in part, through our audits, which identify opportunities for improving operations and Board of Fire Commissioners governance. Audits also can identify strategies to reduce costs and to strengthen controls intended to safeguard local government assets. Following is a report of our audit of the Brentwood Fire District, entitled Board Oversight and Information Technology. This audit was conducted pursuant to Article V, Section 1 of the State Constitution and the State Comptroller s authority as set forth in Article 3 of the General Municipal Law. This audit s results and recommendations are resources for local government officials to use in effectively managing operations and in meeting the expectations of their constituents. If you have questions about this report, please feel free to contact the local regional office for your county, as listed at the end of this report. Respectfully submitted, Offi ce of the State Comptroller Division of Local Government and School Accountability 2 OFFICE OF THE NEW YORK STATE COMPTROLLER

4 State of New York Office of the State Comptroller EXECUTIVE SUMMARY The Brentwood Fire District (District) is a district corporation of the State, distinct and separate from the Town of Islip and the County of Suffolk in which it is located. The District covers nearly 24 square miles and services approximately 16,000 residential properties and 2,300 commercial properties. An elected five-member Board of Fire Commissioners (Board) governs the District. The Board is responsible for the overall financial management of the District. The District Treasurer is the District s chief fiscal officer and is responsible for the receipt, custody, disbursement and accounting of District funds. The District s total expenditures for 2010 were approximately $5.8 million. Scope and Objective The objective of our audit was to review Board oversight of selected financial operations and information technology for the period January 1, 2010, to November 15, We extended our analysis to January 1, 2007, through December 31, 2011, to report on budget activities. Our audit addressed the following related questions: Did the Board exercise appropriate oversight of budgeting practices and financial operations? Are internal controls over information technology appropriately designed and operating effectively to ensure that electronic data is adequately safeguarded? Audit Results The Board needs to improve its oversight of the District s financial operations. The Board did not adopt sound budgeting practices when preparing and adopting the annual budget, which resulted in operating surpluses totaling nearly $5.2 million for the five-year period ending December 31, Despite significant accumulated funds, and with no written plans for the use of these funds, District officials overrode the 2 percent property tax and raised taxes by 12 percent. We also found that, while the Board adopted a code of ethics in 2006, officials did not post or distribute this code to officers, members, and employees as required until after the Board received a complaint involving the appearance of impropriety. In addition, the Board has not formally adopted adequate or comprehensive policies and procedures governing the use of fire fighting equipment. As a result, District officials cannot be sure that these assets are being used properly and with prior approval, and are adequately protected against misuse. In fact, during our audit period, members of a District fire company used a fire fighting vehicle to attend a community event without Board approval. A taxpayer complaint indicated that political campaign material was distributed by District members at this event. DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 33

5 The Board also needs to improve oversight of the District s Length of Service Award Program (LOSAP) which provides volunteers with a monthly pension-like benefit based on their years of qualified service. Attendance at District activities is used to qualify volunteers for this benefit. We found that attendance recorded in the manual log books did not agree with attendance reports from an automated biometric reader. Without adequate internal controls over the recording of credits for the LOSAP, the District may inaccurately record and report service credit for its volunteers. The Board has also not effectively addressed the safeguarding of computerized data and assets by establishing adequate policies and procedures for acceptable computer use and for monitoring their implementation. The Board has not adopted a policy for acceptable computer use, and no audit logs were maintained on District computers during our audit period, despite the Board authorizing the purchase and installation of software for this purpose. Instead, a Board member, acting without the entire Board s approval, instructed the District s IT consultant to remove the computer use monitoring software and delete the server containing the audit logs completely from the District computers. Finally, we found that the Board had not established formal policies or procedures to address potential disasters or major disruptions. In the event of a major disruption, District personnel have no guidelines or plan to follow to recover the loss of equipment and data. The failure to establish a Disaster Recovery Plan could result in the loss of essential information which may not be recoverable. Comments of District Officials The results of our audit and recommendations have been discussed with District officials and their comments, which appear in Appendix A, have been considered in preparing this report. Except as specified in Appendix A, District officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments on the issues raised in the District s response letter. 4 OFFICE OF THE NEW YORK STATE COMPTROLLER

6 Introduction Background The Brentwood Fire District (District) is located in the Town of Islip in Suffolk County. The District is a district corporation of the State, distinct and separate from the Town. The District covers approximately 24 square miles and services approximately 16,000 residential properties and 2,300 commercial properties. The District has eight companies, consisting of six fire companies, a hook and ladder company, and a fire prevention company; all of the approximately 175 members are volunteers. The District is governed by an elected five-member Board of Fire Commissioners (Board). The Board is responsible for the overall financial management of the District, including establishing policies and procedures to ensure that assets are properly safeguarded. Additionally, the Board is responsible for approving an annual budget to ensure the District s resources are efficiently used. The District Treasurer is the District s chief fiscal officer, appointed by the Board, and is responsible for the receipt, custody, disbursement, and accounting of District funds. The District s total expenditures for 2010 were approximately $5.8 million. Objective The objective of our audit was to review Board oversight of selected financial operations and information technology. Our audit addressed the following related questions: Did the Board exercise appropriate oversight of budgeting practices and financial operations? Are internal controls over information technology appropriately designed and operating effectively to ensure that electronic data is adequately safeguarded? Scope and Methodology We examined the Board s oversight of selected financial operations and internal controls over information technology, for the period January 1, 2010, through November 15, We extended our analysis to January 1, 2007, through December 31, 2011, to report on budget activities. Our audit also disclosed additional areas in need of improvement concerning IT controls, which, because of their confidential nature, we disclosed separately to District officials. We conducted our audit in accordance with generally accepted government auditing standards (GAGAS). More information on such standards and the methodology used in performing this audit are included in Appendix C of this report. DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 55

7 Comments of Local Officials and Corrective Action The results of our audit and recommendations have been discussed with District officials and their comments, which appear in Appendix A, have been considered in preparing this report. Except as specified in Appendix A, District officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments on the issues raised in the District s response letter. The Board has the responsibility to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this report should be prepared and forwarded to our office within 90 days, pursuant to Section 35 of the General Municipal Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make this plan available for public review in the District Secretary s office. 6 OFFICE OF THE NEW YORK STATE COMPTROLLER

8 Board Oversight The Board is responsible for managing and overseeing the District s fiscal affairs, safeguarding its resources, and ensuring these resources are used efficiently. The Board fulfills this responsibility by providing oversight, authorization, and ethical leadership. The Board sets the proper tone when it establishes and communicates a code of ethics, requiring ethical and honest behavior from all employees. In addition, the Board is responsible for ensuring that internal controls are in place, and that they are operating as intended to protect District assets. Annual budgets must be developed, adopted and amended based on reasonable estimates. If the Board establishes restricted fund balances, it should establish a written policy that communicates the reason for establishing the restricted funds, the objectives for each fund established, optimal or targeted funding levels, and conditions under which the funds assets will be used. The Board did not adopt sound budgeting practices when preparing and adopting the District s annual budget. The Board consistently underestimated revenues and overestimated certain appropriations, which resulted in operating surpluses totaling more than $5.2 million for the five-year period ending December 31, Also, the Board did not post or distribute a code of ethics to its officers, members and employees as required by Law. Additionally, the Board has not formally adopted adequate or comprehensive policies and procedures governing the use of fire fighting equipment. The Board has also not provided adequate oversight of the District s Length of Service Award Program (LOSAP). Finally, the Board did not authorize the issuance of any of the District credit cards or distribute a credit card policy to card holders as required by Board policy. Budgeting Practices An annual budget is the document that details the District s projected revenues and expenses for the fiscal year and serves as the spending authority for District officials. The Board must ensure that budgets are prepared and adopted based on reasonable and accurate assessments of expenses and the resources used to fund them. The budget is an essential ingredient in the financial planning, control, and evaluation process of local governments. The budget also serves as a way to communicate to taxpayers the manner in which officials plan to spend their tax dollars. In preparing the budget, the Board estimates what the District will receive in revenues and the appropriations needed to pay expenditures during the year. Estimates based on valid assumptions help ensure DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 77

9 that the levy of real property taxes is not more than necessary. The District must hold a public hearing before adopting the final budget. After adopting the final budget, the Board submits it to the Town to be attached to the annual Town budget. The Town may not make changes to the District s budget. During the five-year period 2007 through 2011, the Board did not prepare budgets based on reasonable estimates. The District has generated operating surpluses totaling more than $5.2 million during this period. Despite these surpluses and without any written plan for the moneys transferred to reserve, the Board voted to override the 2 percent tax cap and adopted a budget which increased taxes by more than 12 percent for Table 1: Operating Surplus FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 Total Actual Revenues $5,892,396 $6,800,299 $6,542,429 $6,213,978 $6,325,279 $31,774,381 Actual $3,990,398 $5,448,026 $5,058,351 $5,766,138 $6,236,324 $26,499,237 Expenditures Operating Surplus (Deficit) $1,901,998 $1,352,273 $1,484,078 $447,840 $88,955 $5,275,144 Appropriations Appropriations are the budget estimates for the expenditures to be incurred during the fiscal year. Throughout the year, appropriation accounts are used to control expenses, keeping them within the authorized spending authority of the budget. However, when estimates are not based on sound budgeting practices, they become ineffective as a budgetary control mechanism. Therefore, it is essential that District officials develop budgets that consider historical activity and/or known and necessary expenditure estimates. Inaccurate budgets are not only misleading to taxpayers, but also increase the potential for overspending. During the five-year period 2007 through 2011, appropriations were overestimated by nearly $1 million because officials did not use the prior year s actual results as a guide in preparing budget estimates. The overestimated appropriations were primarily in the categories of equipment and capital outlay, workers compensation, and disability insurance. District officials did not have documentation to support these appropriations included in the budget, such as replacement schedules for capital assets or equipment. For example: District officials appropriated $350,000 in 2009 and $250,000 in 2010 for equipment and capital outlay even though actual expenditures were only $45,294 and $173,599, respectively, or $381,107 less than what was estimated. 8 OFFICE OF THE NEW YORK STATE COMPTROLLER

10 District officials appropriated $545,000 in 2009 and $400,000 in 2010 for workers compensation and disability insurance despite actual expenditures of $352,149 and $380,871, respectively, or $211,980 less than what was estimated. Estimated Revenues During the five-year period 2007 through 2011, revenues were underestimated by more than $1 million. Revenue variances were mainly due to District officials underestimating payments in lieu of taxes with a variance of $706,701 over a five-year period. Budgeted Payments in Lieu of Taxes Actual Revenues Payment Over Budget Table 2: Underestimated Payments in Lieu of Taxes FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 $125,000 $125,000 $125,000 $150,000 $150,000 $206,395 $298,161 $200,772 $203,006 $473,367 $81,395 $173,161 $75,772 $53,006 $323,367 Despite significant operating surpluses and accumulated fund balances, District officials increased the 2012 budget appropriations, which required the Board to override the 2 percent property tax cap, and increased the District s tax levy by more than 12 percent. Restricted Fund Balance Fund balance is the cumulative difference between revenues and expenditures. There are two types of fund balance: unrestricted and restricted. 1 Unrestricted fund balance is available to be used for normal operations to meet cash flow needs. Restricted fund balance represents moneys that the District has set aside, usually a reserve fund, for specific purposes. A reserve fund should be established with a clear intent or plan regarding its use. Restricted funds should not be merely a parking lot for excess cash or fund balance. A governing board that establishes reserve funds should adopt a written policy that communicates the reason for establishing these funds, objectives for each balance established, optimal or targeted funding levels, and conditions under which the reserve funds assets will be used. Reserve funds should be funded from amounts raised through the annual budget process. Ideally, amounts to be placed in reserve funds should not routinely be funded at year-end through transfers of excess fund balance derived from underestimated revenues and overinflated expenses. 1 Prior to June 2011, restricted fund balance was referred to as reserved fund balance. In addition, unrestricted fund balance was referred to as unreserved fund balance. The terminology was changed pursuant to GASB 54. DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 99

11 District officials did not always finance reserve funds in a transparent manner through the budget process. From 2007 through 2011, District budgets included $3.2 million to be set aside in reserves. However, from 2007 to 2010, because District budgets underestimated revenues and overestimated expenditures, this resulted in additional surplus funds totaling nearly $3 million, which were transferred to various reserves outside of the budget process. Budgeted Transfers Actual Transfers Unbudgeted Transfers Table 3: Transfers to Reserves FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 Total $700,000 $700,000 $700,000 $700,000 $455,000 $3,255,000 $1,055,767 $1,546,231 $1,708,040 $1,484,078 $455,000 $6,249,116 $355,767 $846,231 $1,008,040 $784,078 $0 $2,994, OFFICE OF THE NEW YORK STATE COMPTROLLER The Board did not adopt policies and procedures to govern the circumstances under which reserve funds are to be established, how they will be funded, or when they will be used. As a result, over the last five years the District s restricted fund balance has risen by 113 percent, from $3.2 million to $6.8 million. In addition, the Board did not retain a sufficient amount of unrestricted fund balance to fund day-to-day operations, resulting in the District reporting a negative balance of $102,506 as of December 31, The Board reported restricted fund balance on December 31, 2011, for capital improvements (more than $4 million), fire fighting apparatus and related equipment ($2.4 million), and communications and radio equipment (about $400,000). District fund balance designated for capital is intended to finance the cost of construction, alteration, and acquisition of a capital improvement. From 2007 through 2011, the Board transferred more than $3.5 million into the capital reserve; however, the Board does not have a written plan for the use of this reserve. While the District had capital construction projects during that period, no moneys have been expended from the reserve since For example, in 2006 the District borrowed $7.5 million to fund a building renovation. District residents voted on and approved the District to spend $8.6 million on the project, with $1.1 million being funded through the capital reserve and the remainder to be funded with debt. Since 2007, the District has disbursed more than $4 million from the general fund to pay down this debt with more than $1 million of these payments used to pay interest. The District is required to continue to pay the debt until 2017, with additional interest payments totaling $522,656 during the six year period. Furthermore, during the same time period,

12 the District expended nearly $700,000 from the general fund for the construction of a pavilion on one of its properties and did not use funds from its capital reserve. The Board s practice of adopting budgets that generate more revenue than is actually needed for District operations has resulted in a significant accumulation of resources. Without written plans, it is not clear how much the District intends to accumulate in restricted fund balance or how it intends to use these funds. Code of Ethics The board of fire commissioners of every fire district is required to adopt a code of ethics establishing guidance and standards of conduct reasonably expected of officers, employees, and the volunteer members. The code of ethics must provide standards of conduct with respect to disclosure of interests in legislation before the board, and it should prohibit the use of one s public position for personal gain and provide standards for avoiding the appearance of impropriety. A copy of the code of ethics must be distributed to every officer, member, and employee of the district and posted in each district building. The Board adopted a code of ethics in July 2006, establishing ethical guidance and standards. However, it was not until December 5, 2011, during the course of our audit, that the Board distributed the code of ethics to all District officials, employees and members, and requested that they sign a letter acknowledging receipt of the policy. In addition, the policy was posted in all District buildings. Use of Fire Fighting Apparatus Fire fighting vehicles represent a significant investment of District resources. The Board is responsible for safeguarding District assets and must make certain they are not being used for personal or private purposes. At a minimum, policies should be adopted which ensure that these resources are used only for legitimate District purposes, explicitly prohibit personal use, clearly describe the limited circumstances when non-emergency use is permissible (such as for training, drills and fire prevention events), and establish guidelines for ensuring the policy is properly enforced. Additionally, a code of ethics complements and reinforces applicable policies and procedures and helps to enhance the control environment of an organization by clearly defining the standard of conduct expected of officers, members, and employees. The Board has not formally adopted policies and procedures governing the use of fire fighting vehicles. While the Board sometimes approved the use of District equipment for community activities, prior approval by the Board was not required. Therefore, District officials cannot be sure that these assets are being used properly and adequately protected against misuse. During our audit period, DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 111

13 members of one of the District s fire companies used a fire fighting vehicle to attend a community event without prior approval from the Board. A taxpayer complaint stated that members of the District, dressed in fire fighting gear, were distributing political campaign material for a local election at this event, in direct opposition to the District s code of ethics. While the Board responded to the complaint by distributing the code of ethics, and by providing training to its officials, employees, and members, had members been made aware of the code of ethics sooner, the District may have been able to avoid the appearance of impropriety. Further, without written policies and procedures, which should include requiring prior approval for the use of fire fighting equipment for a non-emergency purpose, there is an increased risk that these resources could be misused by District members. Length of Service Award Program (LOSAP) In 1989, District residents voted to establish a LOSAP 2 which is intended to facilitate recruitment and retention of volunteer firefighters (volunteers) by providing them with a monthly pensionlike benefit based on their years of qualified service to the community, funded by tax dollars. The Board is responsible for establishing a system of internal controls over the LOSAP to ensure that service credit is awarded only to those volunteers who earned 50 or more points within a calendar year. District officials must establish standards and procedures that provide for the documentation of activities for which volunteers receive service credit. District officials should verify that participation in activities is valid by reviewing appropriate documentation for each category. As of January 2011, there were 175 volunteer members of the District. The District uses a log book to record attendance at activities. For each activity, the officer in charge records attendance of the members present for the activity. Members do not sign their own names for each activity they attend. In November 2006, the District installed a biometric system (system) to better record attendance of volunteers at department activities, at a total cost of about $33,000. It records a matching fingerprint and 12 OFFICE OF THE NEW YORK STATE COMPTROLLER 2 To receive yearly service credit, each member must accumulate at least 50 points each year. Points are earned by participating in activities defined by GML and specifically outlined in a resolution adopted by the Board in December For example, volunteers receive credit for participating in various department activities such as answering emergency calls, attending drills and meetings, serving in an elected or appointed position, and other miscellaneous activities. In general, upon reaching entitlement age, program participants will receive a benefit of $20 per month for each qualified year of service, up to a maximum of 30 years. Therefore, a volunteer who has completed 30 years of qualified service could receive a benefit of $600 per month.

14 individual badge number when a volunteer attends District activities. In the five years the District has had the system, the Board has not established policies and procedures or required members to use it. Consequently, members do not always use the system, making it difficult to determine if members actually attended the activities. We reviewed one of the District s eight fire companies for the month of October We compared the attendance recorded in the log book to reports from the biometric readers for 77 activities 3 and found the following: For 65 activities, the attendance recorded in the run book did not match the attendance reports from the biometric reader. For example, on October 10, 2010, the District responded to an emergency call. The officer in charge recorded attendance for eight members; however, the biometric reader only showed attendance for four members. There were four activities that were not recorded in the run book; however, attendance was recorded by the biometric reader. For example, on October 18, 2010, a member responded to a gasoline spill. The member s attendance was recorded by the biometric reader, but there was no entry in the run book. Based on the weaknesses we identified, we reviewed members attendance records for two additional companies for a one-week period 4 from October 22, 2011, through October 28, In total, the two companies recorded attendance for 38 activities during this week. We found 25 activities, approximately 65 percent of the activities recorded during the week, where the attendance recorded in the log book did not match the attendance reports for the biometric reader. LOSAP provides District members with a future pension-like financial benefit, funded by tax dollars. Without adequate internal controls over the LOSAP, District officials have no assurance that service credits are accurately recorded and reported for volunteers. Credit Cards An effective system of internal controls requires that the Board adopt a sound credit card policy. It is important that the policy identifies the individuals who are authorized to use the credit or purchase cards, provides dollar limits for purchases, describes the types of purchases 3 Total incidents recorded by this company for October We examined a one-week period for the two companies to determine if they had the same control weaknesses as the company that we examined for a one month period. DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 1313

15 14 OFFICE OF THE NEW YORK STATE COMPTROLLER allowed and the documentation to support the purchases, establishes control procedures over the custody of the credit or purchase cards and the monitoring of their use, and addresses the methods to recover moneys from improper use. The Board adopted a credit card policy in 2009 which states that all credit cards are issued at the discretion of the Board and that all holders of the cards shall receive and sign for a copy of the policy. The policy further states that all transactions must be supported by original invoices and/or paid receipts that provide a description and itemization of all charges to substantiate that the charges are for valid and proper purposes. Additionally, the policy contains a purchase limit of $2,500. During our audit period, District officials paid claims totaling $121,324 for purchases made using general purpose credit cards, gasoline cards, or purchase cards. 5 The Board did not authorize the issuance of any of the District credit cards or distribute the credit card policy to the card holders as required per the policy. We reviewed all 83 credit card statements in our audit period and identified seven instances totaling $32,007 where cardholders exceeded the $2,500 purchasing limit. For example, a District employee purchased the supply and installation of kitchen cabinets from a home improvement store for the District s training room totaling $4,465. Additionally, there were three instances in which various travel expenses were charged to District cards totaling $18,114. The Board approved payment for these charges even though they were made by unauthorized individuals and exceeded the purchase limit. Due to the lack of monitoring of credit card use, there is an increased risk that unauthorized or inappropriate purchases will be made and approved for payment. Additionally, we reviewed a sample of 30 credit card charges totaling $66,859 from both the general purpose cards and home improvement purchase cards to ensure the purchases were for District purposes. 6 All of these transactions appeared to be for valid and proper purposes and were supported by itemized receipts. 5 The District has two general-purpose credit card accounts with eight cards distributed to various District officials and 20 gasoline credit cards that are not assigned to specific individuals. Gasoline credit cards are kept in a locked closet by the District secretary who signs out the cards when necessary. In addition, the District has three home improvement store purchase cards. 6 We selected the three cardholders with the highest amounts of charges made on their credit cards. One cardholder is the District Superintendent who uses three different credit cards. We then selected the three highest charges for each cardholder, totaling 30 claims, and examined the selected credit card statements using a biased judgmental approach in order to determine if charges were for legitimate purposes, or if there were purchases of any unusual or questionable items relative to the nature of the unit.

16 Recommendations 1. The Board and District officials should develop budgets based on realistic estimates of revenues and appropriations and monitor financial activity to ensure that operations stay within the budget. 2. The Board should adopt policies and procedures to govern the circumstances under which restricted fund balances are to be established and how they should be funded, and should develop a plan for how they will be used. 3. The Board should develop procedures to monitor compliance with its code of ethics. 4. The Board should adopt policies and procedures to govern the use of its fire fighting equipment for non-emergency use. 5. The Board should adopt policies and District officials should implement procedures for the administration and oversight of its LOSAP to ensure that attendance at activities is accurately recorded. 6. The Board should ensure the adopted credit card policy is followed, authorize individuals who are issued credit cards, and distribute the credit card policy to these card holders. 7. District officials should establish procedures to ensure that all purchases made on District credit cards are within the spending limits established in the policy. DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 1515

17 Information Technology Computerized data is a valuable resource that District officials rely on to make financial decisions and report to State agencies. If the computers on which these data are stored fail, or the data are lost or altered, either intentionally or unintentionally, the results could range from inconvenient to catastrophic. Even small disruptions can require extensive time and effort to evaluate and repair. For this reason, it is important that District officials control and monitor computer system access and usage and establish a formal disaster recovery plan. The Board is responsible for adopting policies and procedures and developing controls to safeguard computerized data and assets. When the Board retains professionals to advise and assist in safeguarding these assets, those services should be procured from the best qualified professionals at the best price. District officials have not developed comprehensive information technology (IT) policies and procedures that provide guidance to District employees and department members (users). In addition, District officials have not sufficiently addressed the security and safeguarding of the District s IT resources, systems, and financial data. Finally, the District has not developed a formal disaster recovery plan to address the effects of potential disasters. As a result, the District s IT resources, systems, and electronic data are subject to increased risk of unauthorized access, manipulation, theft, and loss or destruction. Computer Use Good internal controls over computerized data include adopting an acceptable use policy that informs computer users about what constitutes proper use of District computers, and monitoring computer usage to ensure compliance with the policy. The Board is responsible for establishing policies and procedures that provide guidance to computer users including District members and employees. Like all formal decisions made by the Board, policies and procedures must be authorized by a majority of the Board members at an open meeting and documented in writing in the Board s minutes. A properly secured computer system provides a means of determining, on a constant basis, who is accessing the system, and what transactions are being processed. Audit logs, or trails, maintain a record of activity by user. The audit log provides information such as the identity of the person who has accessed the system, the time and date of the access, what activity occurred, and the time and date of sign-off. This tool can help management determine individual accountability, reconstruct events, and monitor system use. Ideally management should review 16 OFFICE OF THE NEW YORK STATE COMPTROLLER

18 audit logs on a routine basis to ensure compliance with the acceptable use policy. The Board has not effectively addressed the safeguarding of computerized data and assets by establishing adequate policies and procedures for acceptable computer use and monitoring their implementation. The Board has not adopted a policy for acceptable computer use, and audit logs were not maintained on District computers during our audit period, despite the Board authorizing the purchase and installation of software for this purpose. The Board approved the installation of monitoring software on District computers in August The computer monitoring software captured and analyzed all user activity on District computers into detailed audit logs. The audit logs included information such as s sent and received, applications and programs accessed, file transfers, and data printed or saved to removable devices. The District stored the audit logs on a server on the District s network. However, we found that one Board member inappropriately made a unilateral decision to instruct the IT consultants to disable and then completely eliminate, the software and related computer logs and files. On December 27, 2010, the District employee responsible for IT oversight contacted the District s IT consultant to report computer problems. The IT consultant visited the District late that night. The work record accompanying the invoice noted that files had been deleted and that he suspected foul play as the reason for the computer problems. During this same time period, a Board member instructed the IT consultants to shut off and remove the computer use monitoring software from the District computers. The January 5, 2011, work record for two consultants noted that they would restart, remove recording service, and uninstall the monitoring software. As a result, the source of the foul play could not be readily determined. The decision to disable and remove the software was not discussed with, or approved by, the other members of the Board, or documented in the minutes of the Board s meetings. In addition, the District was unable to provide audit logs for our audit period because in September 2011 the same Board member instructed the District s IT vendor to delete the server where these audit logs were stored. Again, this decision was not discussed with or approved by the other Board members in an open meeting. During our audit period, the Board approved an investigation of alleged inappropriate computer use by a former employee. The invoice for the forensic services included imaging of two computers, analysis of the hard drives, a search for pornography, and recovery of DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 1717

19 deleted files at a cost of approximately $4,500. The Board provided us with an interim and a final report prepared by the forensic audit company, which consisted of a list of deleted files. If the monitoring software and the audit logs had not been removed from the District s computers, the software may have detected the alleged inappropriate computer use and the forensic investigation could have been avoided, saving the District taxpayers from the cost of the audit. The decision by one Board member to remove the software and audit logs was inappropriate. Without a Board-adopted computer use policy to inform computer users about what constitutes proper use of District computers, and procedures to monitor computer activity, the District s IT resources are not adequately protected. Since the time of the removal of the monitoring software, the Board has not implemented other polices or procedures in place of the computer use monitoring software to protect the computer system from inappropriate use. While comprehensive computer usage policies do not guarantee the safety of the District s electronic information, the lack of such policies significantly increases the risk that hardware and software systems and the data they contain may be lost or damaged by inappropriate use. Procurement of IT Services IT consulting is a professional service that focuses on advising organizations on how to safeguard and best use information technology systems to meet their objectives. In addition to providing advice, IT consultants often estimate, manage, implement, deploy, and administer IT systems on an organization s behalf. These services usually require specialized qualifications, skill, training, and expertise. The procurement of professional services is often at a substantial cost. While local governments are not required to use competitive bidding when acquiring professional services, using a competitive process can help ensure that the District receives the desired services and qualified assistance for the best price. A written contract for professional services provides the District and the individual or firm providing services with a clearly defined and mutually agreed upon basis for compensation. Contracts should indicate the contract period, what services will be provided, who will provide the services, and the basis of compensation for those services. These contracts should be used to verify that the services performed and the fees charged by the professional service providers are in accordance with Board resolutions. Therefore, it is important for the Board and professional service providers to enter into contracts prior to any services being performed. 18 OFFICE OF THE NEW YORK STATE COMPTROLLER

20 The District contracts with two IT consultants to provide support for day-to-day computer operations, network security, and consulting services. The District s procurement policy does not require the solicitation of written proposals or quotations for the acquisition of professional services, and the Board did not seek competition when contracting with these consultants. In addition, the District contracted with these two IT consultants without ensuring their ability to perform services needed, or entering into adequate written contracts. As a result, District officials did not ensure that they would receive the services needed for the best price. District officials entered into a written contract with one IT firm that was paid $145,000 during our audit period. 7 However, all of the services related to this contract were performed by a subcontractor. The District s written agreement with this vendor did not mention a subcontractor, and the vendor informed us that he had no written agreement with the subcontractor. Therefore, District officials had no assurance as to the qualifications of the subcontractors. Services provided by the subcontractor included onsite technical support, offsite support services, maintenance, upgrades of equipment, server monitoring, and troubleshooting. In addition, the subcontractor had administrative user access to the District s network. The vendor prepared invoices based on the services the subcontractor reported were performed in a work record log. On six occasions 8 a subcontractor reported to the District for IT services; however, these visits were not documented in the work record log or on invoices provided by the vendor. Without a summary of services performed, the District cannot ensure that there was no unauthorized activity or access to its computerized data or equipment. District officials failure to solicit competition when procuring professional services could have resulted in the hiring of a consultant that was not the most qualified to perform and provide services in the most prudent and economical manner and without favoritism. Additionally, without adequate written agreements, there is no clear understanding of services that the professionals are obligated to provide, qualifications needed to provide those services, or the compensation to which they are entitled. 7 The District also paid $39,600 during our audit period to another IT consultant to provide day-to-day IT services for the District. 8 We reviewed the sign-in logs for the building in which the District s offices are located for September 2010 through December 2011 and determined that one IT consultant signed into the building on six occasions. The District did not require visitors to sign into the building prior to September DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 1919

21 User Access The Board is responsible for establishing and implementing internal controls over access to computer data and systems to reduce the risk of misuse and/or alteration of data resulting in potential financial loss. Effective access controls provide reasonable assurance that computer resources are protected from unauthorized use or modifications by restricting users access to only those applications, resources, and data that are necessary for their day-to-day duties and responsibilities. It is also important that the system administrator, who can add new users, change users rights, and control all aspects of the District s financial software, not be responsible for the District s business transactions. Network Network access controls limit or detect inappropriate access to computer resources, thereby protecting them from unauthorized modification, loss, and disclosure. Network access control policies and procedures should be formally developed, documented, disseminated, periodically updated, and monitored. District officials should analyze the responsibilities of individual users to determine what type of access (e.g., read, modify, and delete) users need to fulfill their responsibilities. District officials should then provide users with access to only these authorized functions. Access authorizations must be monitored and adjusted on an ongoing basis to accommodate new and departing employees and changes in users responsibilities and related access needs. User IDs enable the system to recognize specific user accounts and grant authorized access rights, and provide user accountability for computer transactions. Each individual on the network should be assigned a unique user ID. If user IDs are not affiliated with a specific user, but shared among multiple users, District officials are unable to determine responsibility for system activities. An audit log provides information such as the identity of each person who has accessed the system, the time and date of the access, what activity occurred, and the time and date of log off. The Board does not have formal policies and procedures for the addition, deletion, and modification of network user accounts. Furthermore, District officials do not periodically monitor access authorizations to determine if adjustments are needed. Due to these control weaknesses, we reviewed the network user list and identified the following concerns: A new employee was given unauthorized administrative group access, which granted him elevated privileges to the network. After we notified District officials of this finding, they revoked this individual s administrative group access. 20 OFFICE OF THE NEW YORK STATE COMPTROLLER

22 A subcontractor of one of the District s IT consultants has a network user account that is shared by three individuals; therefore, they do not have unique user IDs. An IT consultant has a general network user account and an administrative account. While his administrative account is located in the administrator group, his general user account is also located in the administrator group, giving his general user account administrative privileges. As mentioned previously, 9 the District did have monitoring software during our audit period that could generate an audit log report that captured the date and time of all actions performed by a user; however, the District removed this software and deleted the server where these logs were stored. The Board s failure to establish a formal process for the addition, deletion, modification, and monitoring of network access increases the risk that computer resources could be accessed inappropriately without detection. Application Software To help ensure the proper segregation of duties and internal controls, a computer system must allow users to access only those functions that are necessary based on their job descriptions and responsibilities. The District maintains two separate computer software applications. The financial accounting software application (financial software) is used by the District to process accounting transactions and to maintain the District s financial data. The second application, the fire department management application (management software), is used by the District to record LOSAP service credit, to record incidents, and to track and maintain physical inventory. The District does not have a policy outlining how user access rights should be established or modified to ensure that access to the District s applications is restricted to only those functions required by individual employees job duties. While we did not identify inappropriate use of District systems, the risk is increased that the District s electronic data could be compromised. Financial Software The District s financial software has two active user accounts: the Treasurer and Secretary. We reviewed the user permissions granted to these users and found that the Treasurer has administrative rights to the District s financial application, making the segregation of duties ineffective. Because the Treasurer is significantly involved in financial transactions, it is important that 9 Refer to the Computer Use section. DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 2121

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