Audit Objective
Determine whether Roslyn Union Free School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.
Key Findings
While District officials generally tracked IT equipment in an appropriate manner, they did not always appropriately inventory and safeguard IT equipment or maintain sufficiently detailed, up-to-date inventory records.
- The IT inventory list included at least 400 active IT devices that were missing either a serial number or tag number.
- The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including manufacturer name, for 175 devices; and model information for 201 devices.
Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were properly recorded for each device.
We reviewed 60 IT devices to confirm the devices were properly inventoried and physically located at the District and determined that six devices totaling $2,136 and one inkjet printer with an unknown cost were not recorded in the IT inventory list.
Key Recommendations
- Periodically reconcile the fixed asset report to the IT inventory list, follow up on any discrepancies and update inventory records accordingly.
- Maintain detailed, up-to-date records for all IT equipment.
District officials disagreed with certain aspects of our findings and recommendations but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the District’s response letter.