Audits of Local Governments and School Districts
Ark Community Charter School – Information Technology (2012M-120)
Released: September 21, 2012 -- [read complete report - pdf]
Purpose of Audit
The purpose of our audit was to assess the internal controls over the School's financial operations for the period July 1, 2010, to March 27, 2012.
The Ark Community Charter School, located in the City of Troy, Rensselaer County, is governed by a Board of Trustees which comprises between seven and 11 voting members and two non-voting members. The School was established in 2001 under SUNY authorization and provides elementary education designed for children at risk of academic failure. The School's budgeted operating expenses for the 2011-12 fiscal year are $3.4 million.
- We found weaknesses in the internal controls over IT. The Board did not develop a disaster recovery plan to minimize disruption of operations in the event of a catastrophic event.
- The Board has not adopted policies and procedures for remote access and server room security.
- Develop and adopt a formal, written disaster recovery plan that addresses the range of potential threats to the School's IT system and provides procedural guidance for employees to follow if the School's computer operations are interrupted or its IT assets damaged.
- Develop and adopt policies and procedures for granting and monitoring remote access to the School's computer system. Adopt formal policies and procedures that restrict physical access to areas where servers and other IT components are located.
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