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Audit Objective

Determine whether Batavia City School District (District) officials appropriately track and inventory information technology (IT) equipment.

Key Findings

District officials did not appropriately track and inventory IT equipment. District officials:

• Did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory.
• Did not maintain a complete and accurate IT equipment inventory or perform an annual physical inventory.
• Could not locate 229 staff computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices.

Key Recommendations

• Adopt a comprehensive written policy for establishing and maintaining controls to appropriately track and inventory IT equipment.
• Maintain a complete, comprehensive inventory list and perform an annual physical inventory.
• Reconcile the BOCES-owned inventory list and remove and/or return devices that were not in service.

District officials generally agreed with our recommendations and indicated they planned to initiate corrective action.