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l Three had acquisition costs under $100 each. The IT Director told us that the IT Department had not historically tracked IT items with costs under $100. Not tagging and adding acquired IT assets to the District’s device list in a timely manner places those assets at risk of loss or theft; if an item were to disappear before being tagged and inventoried, District officials may never know the item was lost. Recycled Devices – In April 2022, the Board approved 370 devices to be recycled but six were not removed from the device list. Because there was no process in place, such as an annual physical inventory to ensure all devices obtained by the District were added to the device list and all devices disposed of or recycled were removed from the device list, these errors and discrepancies were not identified and corrected. The Board did not develop and adopt a policy to convey its expectations for tracking IT equipment or maintaining proper inventory records. In addition, while the IT Director told us that each of the IT Department’s four employees update the device list and are responsible for ensuring the records are accurate, the IT Director did not develop written procedures to provide specific guidance to those individuals. The IT Director also did not review the device list to ensure new items were added and disposed items were removed; he said the District does not have the resources to do this. Due to a lack of oversight and guidance, and the absence of an annual physical inventory, the District’s IT inventory records were incomplete and inaccurate. Without complete, accurate, and up-to-date IT equipment inventory records, District officials cannot be assured that these assets are properly insured, adequately accounted for and would be detected if lost, stolen, misused or if they became obsolete. Officials Could Not Locate IT Equipment Due to the lack of complete IT equipment inventory records, we attempted to locate 79 IT devices1 with the IT Director and could not locate 30 of them (38 percent). These items included 13 computers, five tablets, two computer monitors, two projectors, two printers, two network switchgears, two internal power supplies for switches, a television and a cart. Although District staff was able to locate the other 49 items, much investigation was needed to locate them because of the District’s inaccurate IT inventory records. 1 Please see Appendix B – Audit Methodology and Standards for sampling methodology. Of f ic e of t he New York State Comptroller 5