Audit committee presents IT asset audit and New York State-required internal control report; corrective actions approved

The board received two audit-related reports and approved associated corrective action plans as part of the consent agenda: the 2023–24 IT Asset Management Audit and the 2024–25 Internal Control Risk Assessment required by the New York State Comptroller, district staff said. Christine Griffin, who presented the materials, said the IT audit focused on device location and software inventory. EFPR Group conducted the audit with the district’s audit committee. The auditors sampled 50 devices and initially could not locate three loaner items; Griffin said the items were subsequently found and that auditors recommended adding cost and expected lifespan fields to the asset database to improve tracking. The district’s corrective action plan calls for tighter tracking of loaner items and more diligent oversight of device records. On the internal control risk assessment—the annual report the transcript identifies as required by the New York State Comptroller—Griffin described recommendations that the Transportation Director approve department time reporting and that the district convert the transportation department to an electronic timekeeping system that includes built-in approvals. The district also intends to have the transportation director review parts inventory conducted by mechanics. The audit committee discussed potential focus areas for the 2024–25 cycle, including extracurricular fundraising oversight and a possible transportation audit in light of driver shortages and operational impacts. Griffin said the committee asked district staff to clarify what falls within the district’s auditable scope—financial activity the district controls versus external organizations whose internal finances are beyond district audit authority. The board approved the two reports and corrective action plans as part of the consent vote recorded in the meeting.