Audit Objective
Determine whether Frankfort-Schuyler Central School District (District) officials maintained appropriate information technology (IT) asset inventory records and established adequate controls over network user accounts.
Key Findings
District officials did not maintain appropriate IT asset inventory records or establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses communicated confidentially, District officials did not:
- Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were not located.
- Adequately manage network user accounts. Sixty-five network user accounts were not needed.
- Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify the IT services and providers’ responsibilities. Over a half million dollars was paid to IT service providers.
In addition, because officials did not develop a written IT contingency plan there is an increased risk that the District could lose important data and suffer a serious interruption to operations, such as not being able to process paychecks, vendor payments, student grades or State aid claims.
Key Recommendations
- Establish adequate procedures, plans and agreements needed to protect the District’s IT assets, network and data.
District officials generally agreed with our recommendations and initiated or indicated they planned to initiate corrective action. Appendix B includes our comment on an issue raised in the District’s response letter.