[read complete report – pdf] 

Audit Objective 

Determine whether the St. Lawrence-Lewis Board of Cooperative Educational Services (BOCES) officials properly monitored and accounted for Information Technology (IT) assets. 

Key Findings 

BOCES officials did not properly monitor and account for IT assets. As a result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or unauthorized use.

• Officials did not maintain accurate and up-to-date inventory records, affix identification tags to all assets, periodically conduct physical inventories, and ensure sensitive data was erased before assets with hard drives were disposed of. 
• Sixty-nine out of 140 recorded IT assets could not be located. These assets cost $128,102 and included computers, projectors, interactive displays and cameras. Also, 30 out of 95 assets on hand were not listed in the inventory records. 
• None of the 39 IT assets (totaling $50,018) purchased and placed in service during the 2022-23 school year were added to the inventory records. 
• None of the 25 computer disposals tested had evidence that the hard drives were sanitized prior to disposal, and 11 other computers were sanitized and disposed of but were still active in the inventory records. 
• The inventory records did not always show the proper location of IT assets and sometimes were missing key information such as serial numbers, locations, purchase dates and costs.

Key Recommendations 

• Establish written procedures to ensure accurate and up-to-date inventory records are maintained; assets are tagged; physical inventories are conducted and discrepancies are investigated; and hard drives are sanitized when disposed of, and monitor for compliance.

BOCES officials generally agreed with our recommendations and indicated they will take or have taken corrective action.