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Appendix B: Audit Methodology and Standards We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. To achieve our audit objective and obtain valid audit evidence, our audit procedures included the following: l We interviewed District officials and reviewed Board policies and Board meeting minutes to gain an understanding of the processes used for maintaining IT equipment inventory records. l We reviewed cash disbursements reports and claim vouchers to identify the total District-owned devices purchased during the period July 1, 2021 through September 22, 2022. We determined that the District purchased 30 devices for $19,646; we reviewed these 30 newly purchased devices to determine whether they were added to the District device list accurately and in a timely manner. l From the BOCES-owned inventory list, we determined the District leased 230 IT devices through BOCES during the period July 7, 2021 through September 22, 2022, for a total of $101,173. l We compared the device list from BOCES and the device lists from two other device management applications used by the District to the District’s main IT device list to determine whether there were any discrepancies. l We obtained the 2021-22 recycled IT device list and compared it to the District device list to determine whether they were removed from the District device list as intended. We extended our scope period back to verify IT equipment disposals per the IT Director to the Board-approved disposal lists. l Using our professional judgment, we selected and attempted to locate 79 devices: 23 student computers assigned but not on the District’s main device list; 11 devices from the BOCES device list but not on the District’s main device list; 27 devices not on the District’s device list due to oversight or because they were the type of device the IT Director told us the District did not track; and 18 devices selected from the District’s device list chosen to include a different variety or type of devices. We analyzed available cost information for devices that could not be located to determine the approximate cost of any missing devices. We conducted this performance audit in accordance with generally accepted government auditing standards (GAGAS). Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objective. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objective. Unless otherwise indicated in this report, samples for testing were selected based on professional judgment, as it was not the intent to project the results Of f ic e of t he New York State Comptroller 9