Palmyra-Macedon Central School District officials defended their technology inventory practices and disputed parts of a state audit that found incomplete equipment records, emphasizing that auditors located 49 of the 50 devices selected for testing.
The district said it would develop an action plan addressing the recommendations but questioned whether consolidating its records would improve accuracy. It also challenged the audit’s conclusion that annual inventory counts were undocumented.
The state comptroller’s audit, issued Oct. 9, found that the district lacked complete, accurate and current records for approximately 5,000 technology assets. Auditors cited missing identifying information, gaps in inventory records and the absence of a school board policy specifically governing technology asset inventories.
The review covered July 1, 2024, through June 18, 2026. From the start of that period through April 30, 2026, the district purchased approximately $655,100 in technology assets.
District says equipment was accounted for
The only item auditors could not locate was a printer costing approximately $400. The technology director told auditors it had stopped working and been removed from service, but remained on the inventory list.
In its response, the district provided additional details: The printer served the high school pool, was purchased in 2013 and stopped working in 2024.
The district also addressed auditors’ finding that records lacked enough detail to determine whether 14 of the 50 tested devices were listed in the inventory.
Those 14 devices were physically located. The audit’s concern was whether auditors could reliably match them to inventory entries.
The district said its records were sufficient to locate all 14 items, some purchased as early as 2010. It said it typically records serial numbers for Chromebooks, desktop computers and Apple products, while records for other equipment may omit serial numbers.
According to the district, auditors counted records as incomplete when a scanner or document camera lacked a recorded serial number, or when an asset entry contained a typographical error.
The district said it was pleased with the overall results and believed the review reinforced the quality of its instructional technology department’s work.
Auditors cite gaps in records
The director of instructional technology maintained four inventory records, one incorporating assets from the other three. Auditors concluded that the records did not provide an adequate consolidated inventory and did not include every asset.
Missing or inaccurate information included serial numbers, make and model, physical location, assigned users, acquisition dates, costs and disposal dates.
The district said it maintains records in separate locations based on equipment type. For example, Edutech/BOCES maintains records for applicable BOCES-owned equipment used by the district.
Officials said they would consider the recommendation to consolidate records, while cautioning that creating an additional secondary record could introduce discrepancies and data-entry errors.
Auditors initially selected 40 assets and checked for them during a June 5 walkthrough, with subsequent follow-up for equipment not immediately located. During the walkthrough, they selected 10 additional visible, movable devices to check against inventory records.
Two of those 10 were absent from the records. The director said one awaited disposal and the other had been acquired after the previous annual count and would be added during the next count.
Auditors said records should be updated throughout the year, including for new acquisitions and equipment awaiting disposal. They cautioned that the selected sample’s results were not intended to be projected across all district equipment.
District challenges finding on annual counts
The director and another technology employee told auditors they conducted annual physical inventories. The audit said those counts were not documented to demonstrate that equipment had been properly accounted for and safeguarded.
The district called that assertion “too sweeping,” saying staff calendars and meeting minutes documented inventory work over multiple years. Calendar entries included device inventory, preparation, cleanup and organization, according to the response.
The audit recommended performing and documenting annual physical counts and investigating discrepancies.
It also recommended a comprehensive written policy covering inventory updates, equipment assignments, locations, purchase and disposal information, and reporting lost or stolen devices.
The district said it would consider adopting a policy specific to technology assets in addition to its existing asset policies and procedures.
Action plan required
In a Sept. 28 letter responding to the draft audit, Superintendent Robert Ike and school board President Laura Arrington agreed with the importance of safeguarding technology assets and committed to developing an action plan addressing the recommendations.
The report required the district to submit a corrective action plan within 90 days and said the plan should be posted on its website. Where practicable, implementation must begin by the end of the next fiscal year.
The district operates six buildings serving approximately 1,600 students and employing 400 people. Its boundaries include portions of Farmington and Manchester in Ontario County and Macedon, Palmyra and Walworth in Wayne County.
FingerLakes1.com is the region’s leading all-digital news publication. The company was founded in 1998 and has been keeping residents informed for more than two decades. Have a lead? Send it to news@fingerlakes1.com.
