Eastport-South Manor Central School District – Financial Software User Access (2014M-379)

Issued Date
March 20, 2015

Purpose of Audit

The purpose of our audit was to evaluate the District’s controls over user access to the financial software for the period July 1, 2013 through August 31, 2014.


The Eastport-South Manor Central School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a seven-member Board of Education. The District operates five schools and has approximately 4,000 students and 650 employees. Budgeted appropriations for the 2014-15 fiscal year are approximately $93 million.

Key Findings

  • The District did not have any written procedures outlining how user access rights should be established or modified.
  • District officials designated the Assistant Business Administrator as a financial system administrator even though she is not independent of the financial recordkeeping functions, giving her unrestricted access to all functions within the financial software package.

Key Recommendations

  • Develop written procedures for granting, changing and terminating user access rights to specific financial software applications.
  • Designate an individual independent of financial operations to be the financial system administrator and assign user access rights based on job duties.