The purpose of this review is to evaluate the effectiveness of administrative internal controls within the Corporate Finance Division of the Finance Department. The review includes an evaluation of the processes and procedures within the Division in order to ensure that internal controls are effective in mitigating risks related to investment management and support sound […]
The Auditor General’s Office conducts risk assessments to identify and prioritize potential areas for review. As a result of this exercise, a review of the management of the City’s telecommunication infrastructure for voice, data and messaging services used was included in the Auditor General’s Annual Work Plan for 2004. Our objectives for reviewing the delivery […]
Toronto Emergency Medical Services Operational Support Review – Works and Emergency Services Department
The implementation of the recommendations in this report will improve management controls over certain expenditures incurred by the Toronto Emergency Medical Services Division. Our review identified that Provincial Sales Tax has been paid on certain expenditures which are sales tax exempt. It is estimated that an amount of $60,000 is recoverable from the Province of […]
The purpose of this review was to assess the adequacy of controls over payroll processing and to determine whether outstanding recommendations from previous audit reports issued by the Auditor General’s Office in relation to payroll matters have been implemented and, where appropriate, to recommend further action to improve controls.
The Migration of the SAP Financial and Human Resources/Payroll System to the City’s Agencies, Boards and Commissions
It is recommended that the Chief Administrative Officer initiate a process whereby all information technology acquisitions throughout the City, including the Agencies, Boards and Commissions, are effectively planned and coordinated. Such a process take into account the potential of establishing a corporate governance model which provides the appropriate level of authority for initiating, coordinating and […]
Receivables Review – Parks and Recreation Operations, Economic Development, Culture and Tourism Department
The objective of this review was to determine if the accounts receivable balances of $4,486,447 as at March 31, 2004 represent enforceable claims for services provided. These receivables are applicable to the recreation facilities only and do not include other receivables administered by the Department. As previously indicated, this report is restricted to comments relating […]
CLASS Recreation Registration and Permitting System Information Technology Review – Economic Development, Culture and Tourism Department
The purpose of this review was to evaluate the information technology management and administration of the CLASS Recreation Registration and Permitting System, in the Parks and Recreation Division of the Economic Development, Culture and Tourism Department.
The Auditor General issued a report dated December 12, 2013, entitled “Oracle Database Review – Security Controls and Other Issues”. The purpose of the report was to review security controls relating to the City’s Oracle Databases managed by the Information and Technology Division of the Corporate Services Department. It is recommended that in accordance with […]
It has been the general policy of the Auditor General’s Office to issue Management Letters on engagements where an audit report is issued. The purpose of a Management Letter is to provide and document to management, internal control weaknesses and suggestions for improving controls. There may be cases where there are no material internal control […]