Audit Objective

Determine whether Kings Park Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period.

Key Findings

District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded.

We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 8 percent of the sampled IT assets were not properly accounted for. Specifically:

• Two Chromebooks with a total cost of approximately $815 could not be located.
• Two interactive displays and one Chromebook with combined purchase prices of approximately $4,800 were located but not inventoried.

In addition, annual inventories were not conducted, IT equipment was susceptible to damage from a water leak in a server room ceiling and officials did not adopt a comprehensive written policy for IT equipment inventory.

Key Recommendations

• Ensure District inventory records are complete and include the details necessary to adequately track and locate IT assets.
• Perform annual and complete physical inventories and compare results to inventory records.

District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our comments on issues raised in the District’s response letter.