Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory requirements.
District officials did not properly maintain e-records in accordance with applicable legal and regulatory
requirements. The Board and District officials did not:
- Ensure that e-records were preserved in their original format, intact, in a directory or filing system to maintain the records’ integrity, as required.
- Adopt an adequate written policy that addressed the creation, maintenance and storage of e-records, as required.
- Without a secure e-record storage system in place, there is a risk that unauthorized changes or modifications could be made to District records without detection.
- Properly maintain e-records to maintain the records’ integrity.
- Adopt a comprehensive written policy that addresses the creation, maintenance and storage of e-records.
District officials generally agreed with our recommendations and plan to initiate corrective action.