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Report Highlights North Collins Central School District Audit Objective Background Determine whether North Collins Central School District (District) officials maintained The District serves the Towns of North Collins, a complete and accurate inventory of Collins, Concord, Brant, Eden and Evans in Erie information technology (IT) assets. County. The District is governed by an elected seven- Key Findings member Board of Education (Board). The Board District officials did not maintain a complete is responsible for the general management and accurate inventory of IT assets and control of the District’s financial and (computers, tablets, document cameras, educational affairs. The Superintendent of etc.). As a result, District officials cannot be Schools (Superintendent) is the chief executive assured that these assets are adequately officer and is responsible, along with other accounted for and would be detected if lost, administrative staff, for the District’s day-to-day stolen, misused or if they became obsolete. management under the Board’s direction. l The District’s IT inventory records were The Director of Information Technology and incomplete and inaccurate, in part Communications Services, District Data because the records were not always Protection Officer (IT Director) is responsible for updated to include all acquisitions of, managing the IT Department and maintaining the removed/disposed of, or recycled IT District’s IT equipment inventory, along with other assets. functions. l Of the 79 IT assets tested, officials Quick Facts could not locate 30 IT assets: 22 that cost about $14,000 (eight computers, Student Enrollment 530 four tablets and 10 additional IT assets) Employees 137 and another eight IT assets (five Cost of Devices Acquired computers, one tablet and two other July 1, 2021 – September 22, 2022 items) of unknown cost. Officials could Leased From BOCES $101,000 not tell us how much they cost because the District’s inventory records were Purchased From Other $20,000 Vendors incomplete. l No annual physical inventory count was performed. Audit Period Key Recommendations July 1, 2021 – November 22, 2022 l Adopt a comprehensive written IT asset We extended our audit scope period back to inventory policy to track IT assets. review IT equipment disposal records. See Appendix B for details on our scope extensions. l Perform an annual physical inventory. District officials generally agreed with our findings and indicated they plan to initiate corrective action. Of f ic e of t he New York State Comptroller 1