Purpose of Audit

The purpose of our audit was to determine if the District established adequate controls over its information technology (IT) assets for the period July 1, 2014 through December 31, 2015.

Background

The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, which operates two schools with approximately 700 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $37 million.

Key Findings

• District officials have not segregated IT inventory control responsibilities.
• District officials do not conduct an annual physical IT inventory count, immediately identify or tag IT assets as District property upon receipt or immediately enter IT assets into the inventory records.

Key Recommendations

• Adequately segregate IT asset control functions so that no one person has control over assets for their life cycle.
• Implement a policy that requires District officials to conduct annual physical inventory counts, update inventory records and take appropriate action for missing equipment, and to immediately tag IT assets and record them in the inventory system.