The village of Spring Valley lacks adequate financial oversight and control over its electronic data and computer systems, according to an audit by state Comptroller Thomas DiNapoli’s office, but officials have made improvements, The Journal News/Lohud.com reports today.
In auditing the village’s financial oversight policies and internal controls of its information technology system between June 2011 and May 2012, the Comptroller’s Office found local officials didn’t audit all claims, or purchase records, to make sure payments were valid before the village treasurer approved them. Board members are required by law to review claims before they go to the treasurer.
The audit did not uncover any unauthorized purchases, but not having those controls in place means there is a risk the village could pay for goods and services that weren’t received, weren’t needed or too costly.
“The audit of claims is often the last line of defense for preventing unauthorized, improper, or fraudulent payments,” the audit said.
Village officials told auditors the claims go to the mayor for review and also are made available to board members, but board members say the availability is limited to when the mayor is in her office.
Mayor Noramie Jasmin disputed those claims, telling The Journal News/Lohud.com that trustees have “24/7 access” to the building with a security code and a key to the trustee room, where the claims are placed every Friday.