Audit Objective 

Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.

Key Findings 

District officials did not always appropriately track, inventory and safeguard IT equipment.IT department staff did not maintain complete IT inventory records. As a result, District officials cannot assure taxpayers that all IT equipment is adequately accounted for and would be detected if lost, stolen or misused. 

We selected 100 pieces of IT equipment (devices) costing $88,223 to confirm their location and that they were properly inventoried and determined that 23 percent of the equipment was not properly accounted for. Specifically: 

• Three IT devices, including MacBooks and other laptops, totaling $3,012 could not be located. 
• 20 IT devices that cost $19,914 were not listed in the District’s accounting detail report.

Key Recommendations 

• Maintain complete, accurate and up-to-date inventory records.
• Perform annual inventories. 

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