Fiscal Oversight Module 1 - New York State School Boards ...

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© 2012 New York State School Boards Association, Latham NY Comptroller Audit Findings • Information Technology – Security issues relating to access of data and systems – Lack of policies for acceptable use standards for computers, internet and email – Access rights above what was required for job duties – No requirement to change user password – No audit logs to determine who, where and when information was access or changed. (similar to lack of segregation of duties) – Lack of data backup and disaster recovery plans
© 2012 New York State School Boards Association, Latham NY Comptroller Audit Findings (cont’d) • Claims Audit Deficiencies – Incompatible business functions (authorize and approve a payment) – Reported to management rather than board – Deficient auditing of claims • Lack of documentation • Lack of department review or approval
Page 1 and 2: Fiscal Oversight Fundamentals Modul
Page 3 and 4: © 2012 New York State School Board
Page 5 and 6: The Claims Auditor © 2012 New York
Page 29 and 30: Internal Audit Function © 2012 New
Page 39 and 40: External Audit Function © 2012 New
Page 45 and 46: Treasurer © 2012 New York State Sc
Page 49: © 2012 New York State School Board

Fiscal Oversight Module 1 - New York State School Boards ...

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