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NYS Comptroller


Audits of Local Governments and School Districts

South Farmingdale Water District – Information Technology (2014M-153)

Released: August 8, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if adequate policies were adopted to safeguard the District’s information technology resources for the period January 1, 2012 through October 31, 2013.


The South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a three-member Board of Water Commissioners, serves approximately 45,000 residents. General fund expenditures for 2012 totaled approximately $5 million.

Key Findings

  • The Board has not adopted a disaster recovery plan, which would minimize potential disruptions of the District’s computer network and related applications and reduce the risk of losing data.
  • The Board has not adopted an acceptable use policy.

Key Recommendations

  • Adopt a disaster recovery plan and ensure that it is updated as needed and periodically tested.
  • Adopt and distribute an acceptable use policy and ensure that it is updated as needed.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236