Audit Objective
Determine whether Brighton Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period.
Key Findings
District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded.
We selected 54 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 6 percent of the sampled assets were not properly accounted for. Specifically:
- Three iPads costing approximately $1,260 total could not be physically located.
- One copier (unknown cost) was not inventoried.
In addition, annual inventories were not conducted and officials did not adopt a comprehensive written policy for IT equipment inventory.
Key Recommendations
- Maintain complete, accurate and up-to-date inventory records.
- Perform annual inventories.
District officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.