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The District had acquisition cost and approximate acquisition date information for 22 of the 30 items that could not be located. These 22 devices – eight computers, four tablets and 10 additional IT assets – cost approximately $14,000; 11 of Due to the them were purchased within the last six years and cost approximately $4,700. The remaining eight items – five computers, one tablet and two other items – District’s were more than six years old. The IT Director could not explain why they did not inaccurate maintain acquisition cost information for all the District’s IT equipment. IT inventory District officials were not aware that these devices were missing and, therefore, did not investigate them. The IT Director also told us that they do not conduct an records, annual IT equipment inventory count. Due to the District’s inaccurate IT inventory and lack of records, and lack of an annual physical inventory count, District officials could not account for all IT equipment paid for by the District. Furthermore, because an annual District officials did not maintain complete inventory records with acquisition cost physical information, the value or replacement cost for all of the missing items could not be determined. inventory count, District What Do We Recommend? officials could The Board should: not account 1. Develop and adopt a comprehensive written policy to appropriately track and inventory IT equipment. This policy should include guidance and for all IT processes for: equipment a. Maintaining detailed up-to-date inventory records for IT equipment, paid for by b. Establishing a cost threshold for tracking IT equipment, the District. c. Adding new equipment to the inventory, d. Documenting and updating the inventory for equipment disposal, e. Reviewing new equipment added and recycled devices removed to ensure they were done accurately as intended, and f. Annually reviewing the physical inventory. 2. Require the IT Director to perform a physical inventory of all IT equipment, including security camera, copiers, servers or server parts, wireless access points, power backup, network switchgear, computer monitors, etc., and locate missing and unaccounted-for equipment and update inventory records accordingly. 6 Of f ic e of t he New York State Comptroller