Purpose of Audit

The purpose of our audit was to assess the College’s internal controls over Information Technology for the period September 1, 2011 through August 27, 2013.

Background

The Cayuga County Community College is sponsored by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) system, and is governed by a 10-member Board of Trustees (Board) which comprises nine appointed members and a student trustee.

Key Findings

• The College does not have a complete, centralized and up-to-date inventory record of software that the College currently owns.
• There is no formalized plan to review machines for installed software.
• The College could not provide purchase orders or other supporting documentation for five installed software programs that required licensing.
• Software was found on one computer that was not for a legitimate business purpose and was not in compliance with the College’s acceptable use policy.

Key Recommendations

• Maintain a complete, comprehensive software inventory list of all software that the College owns.
• Formalize a policy to perform reviews of College computers and compare results to the College’s software inventory list.
• Account for all software licenses by purchase orders, license agreements or other supporting documentation, which shows the number of licenses for each software item or package purchased.
• Monitor computer users to ensure compliance with the acceptable use policy.