Cybersecurity Audit of Toronto Public Library: Assessment of Network, Systems and Physical Security
The Auditor General completed a cybersecurity audit of Toronto Public Library covering network, systems, and physical security. The library board considered the findings in May 2026 and made recommendations to City Council. This audit evaluates whether the library's digital and physical infrastructure protects patron data and library operations.
adoptedAudit Committee · Fri, Jul 10On the Toronto City Council agenda for 2026-07-29
Also in this item
• A cybersecurity audit of Toronto Public Library identified findings on network, systems, and physical security that the board deemed significant enough to recommend to full City Council.
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Decision
The Toronto Public Library Board made recommendations to City Council based on the Auditor General's cybersecurity audit findings; the specific recommendations are not detailed in the available transcript excerpt.
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ContainedThe audit is a scoped assessment of one institution's cybersecurity posture. While data protection and system resilience matter, this is bounded to TPL operations and reversible through remediation; it does not constrain future council options or change the institution's role. Stakes 1.Touches a narrow groupCybersecurity breaches at TPL would affect patron data privacy and library access, but the audit itself, a past assessment, does not change any resident's week today. Only library users may eventually feel an effect if vulnerabilities are left unaddressed, making this indirect and narrow. Salience 1.
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City Staff Overtime and Sick Leave Rose 20-23 Percent in Two Years; Auditor Wants Focused Review
The Auditor General's continuous controls monitoring found that city staff overtime jumped 22.7 percent to $134.1 million and paid sick leave rose 20.9 percent to $131.9 million between 2023 and 2025. The report flags these increases as significant and recommends stronger internal controls and division-level monitoring, though management provided explanations for some growth. The item was received without debate or amendment.
amendedAudit Committee · Fri, Jul 10On the Toronto City Council agenda for 2026-07-29
Also in this item
• Paid sick leave (including ill-dependent) grew 20.9 percent in the same period, from $109.2 million to $131.9 million
• Overtime spending grew 22.7 percent in two years, from $109.3 million to $134.1 million
• Auditor recommends focused, division-level monitoring of payroll expenses and improvements to the Attendance Management Program
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Decision
The committee received the report. No recommendations were adopted, studied, or referred; the item functioned as disclosure of findings and management responses.
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ContainedThe report is a controls finding with four recommendations for management to strengthen internal controls on payroll expenses. It identifies trends and exceptions but does not change policy or spending authority. A future council could adjust the Attendance Management Program or monitoring practices without major cost or reversibility friction. This is a bounded management improvement, not a structural decision.Touches a narrow groupThe increases in overtime and sick leave affect city operations and payroll costs, which ultimately influence budget and service delivery. However, no resident directly experiences this change in an ordinary week. The effect is indirect: taxpayers fund the payroll, but the item does not alter service levels, commute, rent, or safety for residents. A specific city worker's overtime or leave practice might be affected, but the item is a monitoring observation, not a policy change. The audience is management and the committee, not the public.
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Audit of parking ticket and red light camera penalty system finds screening delays and collection gaps
The Auditor General's office completed an audit of the City's Administrative Penalty System, which handles disputes and collections for parking violations and red light camera fines. The audit identified three opportunities for improvement: speeding up screening reviews of disputed penalties, improving collection of amounts owed, and enhancing performance monitoring. The Committee recommended the findings report to City Council.
amendedAudit Committee · Fri, Jul 10On the Toronto City Council agenda for 2026-07-29
From the floor
“As a result of our audit, we did not identify any unusual or fraudulent transactions that should be reported to you. We also did not identify any significant control deficiencies that should be reported to you.”Speaker not identified
“So, we're recommending that city council receive the audit findings report. All those in favor? Any opposed? That's carried.”Speaker not identified
Also in this item
• The audit identified three concrete improvement opportunities: speeding up the screening review process for disputed penalties, improving collection rates of amounts and fees due, and enhancing performance monitoring and reporting of the penalty system.
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On the Toronto City Council agenda for 2026-07-29
Decision
City Council to receive the audit findings report on the Administrative Penalty System
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RoutineThis is a report of completed audit findings being transmitted to Council with no decision or change of direction made at this stage. The substance of any reform will depend on what Council does with the recommendations, not the Committee's receipt of the report. The audit itself disclosed the system's current operations; it did not change them.Touches a narrow groupParking and red light camera penalties affect residents who receive them, but this item is procedural: it reports past audit findings to the next body. No resident's parking ticket, dispute timeline, or collection outcome changes this week as a result of this Committee vote. The improvements identified are pending Council consideration.
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City's 2025 audited financial statements receive clean audit opinion with modest operating surplus
The Audit Committee received Toronto's 2025 consolidated financial statements, which showed a $108 million operating surplus and a $1.7 billion accounting surplus reflecting heavy capital investment. The city's external auditors, KPMG, issued unqualified (clean) audit opinions for all three statement sets. While infrastructure investment reached record levels since amalgamation, reserves are largely committed and the city faces ongoing pressure to balance service demands with constrained revenue tools.
adoptedAudit Committee · Fri, Jul 10On the Toronto City Council agenda for 2026-07-29
Who did what
From the floor
“Population growth and evolving community needs created rising demand for both direct city services and services delivered on behalf of the federal and provincial governments. This was reflected in a $1.88 billion operating cost increase in 2025.”Speaker not identified
“A modest operating surplus of 108 million was achieved through active cost control and discipline. The city continued to invest significantly in infrastructure by adding over $6 billion of new tangible capital assets to support service delivery and to accommodate growth.”Speaker not identified
“It's important to note that the majority of the city's accounting surplus relates to the city's investments of tangible capital assets rather than the amounts generated from the operating surplus.”Speaker not identified
“While the operating result was favorable, this is a relatively moderate surplus. And it demonstrates that similar to other cities, our city has limited capacity to significantly replenish reserves through annual operating results alone.”Speaker not identified
“So theoretically, we could have come in with a zero budget increase, tax increase, and still had a few million dollars left for the surplus. Would that be a correct assessment?”Councillor Jamaal Myers (Ward 23)
“We had already accounted for those funds. Um I won't take up all of your time and talk about the challenges of using one-time funds for ongoing expenses. I'll leave that alone. But we had already accounted for that and leveraged it as part of our planning process.”Speaker not identified
“The reserves and discretionary reserve funds, which are part of our accumulated surplus balance, represents important fiscal tools. These balances provide flexibility to manage our ongoing financial risks, including stabilizing our tax rate changes, supporting various capital investments and responding to emergencies or unexpected events.”Speaker not identified
“Approximately 94% of our reserves were committed for various operating and capital priorities, which really shows that we're using our balances intentionally. However, this also indicates that there is limited flexibility to redirect these balances to new or emerging pressures without affecting our existing plans and commitments.”Speaker not identified
“I think we have around 12 billion when you combine the two [reserves and deferred revenue accounts] and we have around $40 billion of commitments.”Speaker not identified
Also in this item
• The city's tangible capital assets grew 81% over 10 years, from $27 billion in 2015 to $48.7 billion in 2025, reflecting sustained infrastructure investment but creating long-term maintenance and replacement pressures that will strain both capital and operating budgets.
• Toronto holds a AA+ credit rating from multiple agencies, which reduces borrowing costs; however, the city maintains a 15% debt-service-ratio cap to preserve operating revenue flexibility, and controller flagged that hitting capital spending limits while managing this ratio will require difficult prioritization choices.
• The city received the Canadian Award for Financial Reporting from the Government Finance Officers Association, and successfully implemented a new SAP S/4HANA accounting system in November 2025 without exceeding time or budget.
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Decision
Audit Committee adopted the recommendation to accept the 2025 audited financial statements for the Consolidated City, Sinking Funds, and Trust Funds; the statements will proceed to City Council for final approval
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RoutineThis item is the annual receipt and approval of financial statements, a legally required disclosure document. While the numbers are large ($67 billion in assets, $1.7 billion accounting surplus), the committee's role here is to accept and transmit a factual report to council, not to make a substantive decision that constrains future options or changes institutional structure. The presentation itself confirms that strategic decisions about capital, reserves, and tax policy were already made during the budget process; the statements report the outcomes, not new decisions. The clean audit opinion carries no surprises or departures from standard accounting practice.Invisible to residentsNo resident experiences the adoption of audited financial statements. The operating surplus ($108 million), sinking funds management, and tangible capital asset accounting are governance and accounting matters internal to city administration. While the city's financial health is important at a systemic level, the act of approving these statements does not change any service, tax, or policy that lands on anyone's week. The underlying fiscal constraints and capital investment levels were decided months earlier in the budget process and are already in effect; the statements merely document what has already occurred and been implemented.
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City of Toronto 2025 Audit Report; Clean opinion with no fraud or control deficiencies found
KPMG presented its external audit of the city's consolidated 2025 financial statements, including Toronto Hydro, the TTC, and Toronto Community Housing. The auditors issued a clean opinion, found no fraud or significant control deficiencies, and confirmed a major financial-system conversion went well with no material misstatements.
amendedAudit Committee · Fri, Jul 10On the Toronto City Council agenda for 2026-07-29
From the floor
“As a result of our audit, we did not identify any unusual or fraudulent transactions that should be reported to you. We also did not identify any significant control deficiencies that should be reported to you.”Speaker not identified
“The financial information that has been transferred over to the new system is complete and accurate and there are no significant issues to report.”Speaker not identified
“We will be issuing a clean audit opinion on the consolidated financial statements.”Speaker not identified
Also in this item
• The city completed a major financial-system conversion in 2025; auditors confirmed data transfer was complete and accurate with no significant IT issues
• No fraud, no significant control deficiencies, and no material misstatements identified across the city proper, Toronto Hydro, TTC, and Toronto Community Housing
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Decision
Clean audit opinion issued on consolidated financial statements; no material adjustments required
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RoutineThis is a routine annual audit presentation confirming the prior year's financial statements are accurate. Nothing in the city changes in substance; the audit discloses what already happened. It is required governance and procedurally necessary, but housekeeping by the test: if this item vanished from the agenda, the city's financial position and authority would be identical.Invisible to residentsNo resident experiences this directly. It is an internal accounting and governance procedure. The system conversion is a staff undertaking with no daily-life effect on residents despite its scale to the organization. The clean audit opinion is reassurance, not a change to anyone's week.
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Financial statements and audit findings for agencies, 2025
The Audit Committee received and approved the 2025 audited financial statements for ten city agencies and corporations, including the TTC, Toronto Public Library, Toronto Zoo, and others. The item is routine disclosure of past-year financial results with no substantive decisions about future operations or budget control.
amendedAudit Committee · Fri, Jul 10On the Toronto City Council agenda for 2026-07-29
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Decision
Approved; no recommendations attached
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RoutineThe item discloses audited financial statements for the prior year (2025). No substantive decision changes city operations, budget control, or institutional structure. The statements are a legal requirement and the audit is a backward-looking accountability mechanism with no forward-looking consequence. Nothing in the city's future capacity or options changes as a result of this item.Invisible to residentsA resident experiences no change to their commute, rent, street, bill, safety, or access from the approval of audited statements for past performance. The financial results are institutional and the item does not announce a change in service, spending direction, or policy affecting daily life.
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Financial Statement Audits of City Agencies and Corporations for 2025, Status Report
The Audit Committee received a status update on the financial audits of Toronto's agencies and corporations for the year ended December 31, 2025. The item was moved and passed without debate, indicating routine acceptance of the audit progress report.
adoptedAudit Committee · Fri, Jul 10On the Toronto City Council agenda for 2026-07-29
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Decision
Received and passed the status report on financial statement audits of City agencies and corporations for 2025.
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RoutineThis is a status report on audit work already underway. It discloses the progress of audits previously conducted; nothing in the city's substance changes from receiving this report. No decision is made about policy, spending, or institutional direction.Invisible to residentsA Toronto resident experiences no direct effect from a status update on financial audits of agencies. Audit work is administrative and technical; the outcome affects oversight capacity, not resident daily life, commute, rent, safety, or access.
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Auditor General reports on 3,755 recommendations since 1999; 88 percent closed
The Auditor General presented her consolidated follow-up on outstanding recommendations across city divisions, agencies, and corporations. Of 164 recommendations reviewed this cycle, 61 of 96 city division recommendations are fully implemented, 34 are not yet implemented, and 1 is no longer applicable. Since 1999, the office has closed 88 percent of 3,755 total recommendations. The item establishes baseline accountability on whether the city acts on its own auditor's findings.
adoptedAudit Committee · Fri, Jul 10On the Toronto City Council agenda for 2026-07-29
Also in this item
• 88 percent of 3,755 recommendations issued by the Auditor General since 1999 have been verified and closed, establishing a long-term follow-up track record
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RoutineThis is a status report disclosing what has already happened. Management has already taken (or not taken) the actions on recommendations; the Auditor General is reporting the results of her verification. No new decision is made here. The item establishes accountability on past compliance, which has real institutional value, but it does not change what the city does going forward. Meets the housekeeping test: if this item vanished from the agenda, the city's recommendations and compliance would be unchanged.Invisible to residentsThis is internal administrative and compliance reporting. A resident does not experience the Auditor General's follow-up process directly. The underlying recommendations may affect service delivery or operations, but this item itself, a status report on auditor follow-up, touches no one's commute, rent, street, bill, or safety. No resident's week changes because this report was presented.
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Police Service's IT governance audit receives approval from the Board, Audit Committee accepts findings
The Audit Committee received the Auditor General's report on Toronto Police Service IT governance, which the Police Service Board had already adopted at its May 2026 meeting. The report recommends improvements to IT oversight, accountability, and transparency within the police service's technology management. The Committee received the item without debate or questions.
adoptedAudit Committee · Fri, Jul 10On the Toronto City Council agenda for 2026-07-29
Also in this item
• The Auditor General's audit of TPS IT governance identified gaps in information technology oversight, accountability, and transparency. The Police Service Board has committed to implementing the recommendations.
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Decision
The Audit Committee received the Auditor General's report on TPS IT governance and the Police Service Board's adoption of its recommendations.
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RoutineThe Audit Committee is receiving, not deciding. The substantive decision, adoption of the recommendations, was made by the Police Service Board on May 14, 2026. The Committee's role here is to acknowledge receipt of a report disclosing an external body's prior action. Nothing in the city's governance or operations changes as a result of this item; the audit findings and Board commitment predate this meeting. This meets the housekeeping test: if this item vanished from the agenda, nothing about the city would be different.Invisible to residentsThis item has no present-week effect on any Toronto resident. It is an internal governance matter within the police service's technology management. No resident's commute, rent, street safety, access to services, or bills change as a result of this receipt. The audit's substance, IT oversight, is not visible to the public and does not alter any service the police deliver to the city. The report will be acted on internally; residents do not experience the governance layer itself.
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Business Improvement Areas audited financial statements for 2024 and 2025 received
The Audit Committee received audited financial statements for 20 Business Improvement Areas in fiscal 2024 and 4 in fiscal 2025, all with unqualified audit opinions. Five BIAs in 2024 and one in 2025 received recommendations to strengthen internal controls; management committed to action plans. The 79 remaining 2025 audits are in progress and will be presented at a future meeting.
adoptedAudit Committee · Fri, Jul 10On the Toronto City Council agenda for 2026-07-29
Also in this item
• Five BIAs in 2024 and one in 2025 identified internal control weaknesses; management action plans underway but implementation status unknown
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Decision
The audited financial statements for the 20 BIAs (2024) and 4 BIAs (2025) were received and approved.
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RoutineThis is a routine audit approval of past-year financial statements. The statements disclose what already happened in 2024 and 2025; no substantive decision about city operations changes as a result of receiving them. Audit sign-off is procedurally required but does not alter resource allocation, policy, or institutional structure.Invisible to residentsBIA financial statements are internal accounting records of not-for-profit business improvement districts. A resident does not encounter these statements in an ordinary week and has no direct interaction with BIA audits. The control weaknesses identified are internal governance matters, not public-facing service changes.
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Community Centres 2025 Audited Financial Statements Presented to Audit Committee
The Audit Committee received the audited financial statements for all 10 Toronto community centres for 2025, following approval by their respective boards of management. This is a routine disclosure of past-year accounting outcomes with no new decisions or policy changes.
adoptedAudit Committee · Fri, Jul 10On the Toronto City Council agenda for 2026-07-29
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Decision
Statements received and noted; no decision required.
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RoutineThe statements disclose financial results for a completed year (2025) after audit completion and board approval. No new decision is made, no budget is redirected, and no policy changes. The item does exactly what housekeeping scoring test requires: it reports what already happened.Invisible to residentsCommunity centre financials are internal accounting documents. A resident's use of a centre, their fees, or centre hours are not affected by the audited statement of past performance. The financial disclosure changes nothing about anyone's week.
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Five of eight city arenas have 2025 audited financial statements; three audits still in progress
The Audit Committee received the completed 2025 audited financial statements for five of Toronto's eight city-managed arenas. Three audits remain ongoing and will be presented to the committee at a future meeting. This is a routine disclosure of financial audit completion status for facilities managed by boards or committees of management.
adoptedAudit Committee · Fri, Jul 10On the Toronto City Council agenda for 2026-07-29
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Decision
Received the five completed 2025 audited financial statements for arenas; deferred receipt of three outstanding statements to a subsequent meeting pending audit completion.
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RoutineThis is a status report on the completion of audited financial statements for city arenas. No decision is made, no policy changes, no spending authority granted or redirected. The statements disclose the financial results of past operations. Nothing in the substance of the city's arena operations or management changes as a result of receiving this report.Invisible to residentsAudited financial statements for city facilities are an internal accountability mechanism. A resident does not experience the effect of receiving an audit report; they may use arena facilities, but the financial disclosure itself does not change their commute, rent, street, bill, safety, or access in any week.
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Auditor General's Office: 2025 Compliance Audit Report
Kwok and Associate has completed its first annual compliance audit of the Auditor General's Office under a five-year contract appointed by Council in December 2025. The report covers financial information other than financial statements for the year ended December 31, 2025, and shows the city achieved a $108 million operating surplus and added $6 billion in new capital assets.
amendedAudit Committee · Fri, Jul 10On the Toronto City Council agenda for 2026-07-29
From the floor
“The city continued to invest significantly in infrastructure by adding over $6 billion of new tangible capital assets to support service delivery and to accommodate growth.”City staff
“In 2025, total revenues and total expenses were $19.7 billion and $18 billion, respectively, which resulted in an overall accounting surplus of $1.7 billion.”City staff
Also in this item
• The city achieved a $108 million operating surplus in 2025 through active cost control and discipline.
• Over $6 billion in new capital assets were added to the city's infrastructure portfolio in 2025.
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Decision
The Audit Committee received the external auditor's report on the Auditor General's Office compliance audit for 2025.
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RoutineThis is a routine compliance audit report on the Auditor General's Office financial statements for a completed fiscal year. It discloses what already happened; no substantive decision is made, no policy changes, no resource reallocation. The city's accounting outcome (a $1.7 billion surplus) is a past fact being reported, not a future commitment or reversal.Invisible to residentsThe audit of the Auditor General's Office internal compliance is administrative. A resident does not encounter or experience this in their daily life. The financial aggregates mentioned (operating surplus, capital additions) are citywide accounting facts, not decisions that alter services, cost, or access for any resident group.
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