Audit Objective
Determine whether Garden City Union Free School District (District) officials tracked, inventoried and safeguarded information technology (IT) assets.
Key Findings
District officials did not always properly track or inventory IT assets, maintain complete IT inventory records or safeguard IT assets. As a result, officials cannot assure taxpayers that all IT assets are adequately accounted for and would be detected if lost, stolen or misused.
We selected 60 IT assets from invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT assets to confirm they were inventoried. We determined that 23 percent of the assets were not properly accounted for. Specifically:
- Four Chromebooks and an iPad with combined costs of nearly $1,800 could not be located.
- Eleven IT assets (computers, smartboards, and printers), including seven with estimated combined costs of $13,645 and four with unknown costs, were not inventoried.
In addition, the Board did not adopt a comprehensive written policy for IT equipment inventory, annual inventories were not conducted, and IT equipment was not properly secured.
Key Recommendations
- Maintain complete, accurate and up-to-date inventory records.
- Annually perform a complete inventory.
District officials generally agreed with our findings and indicated they will initiate corrective action.