Purpose of Audit

The purpose of our audit was to examine user access rights for the period July 1, 2014 through March 10, 2016.

Background

The Dutchess County Board of Cooperative Educational Services is an association of 13 component school districts. BOCES is governed by a seven-member Board of Education elected by the boards of the component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $67.4 million.

Key Findings

• BOCES officials have not implemented access controls to ensure proper segregation of duties in the computer system or limited access to users based on their job descriptions and responsibilities.
• Duplicate vendor files existed in the system because users created new vendor files when entering purchases for existing vendors.

Key Recommendations

• Ensure that access to the vendor module is given to specific users based on their job descriptions and responsibilities.
• Ensure that duplicate vendors are removed from the vendor list.