Mount Morris Central School District – Online Banking (2022M-99)

Issued Date
November 04, 2022

[read complete report – pdf]

Audit Objective

Determine whether the Mount Morris Central School District (District) officials ensured online banking transactions were appropriate and secure.

Key Findings

While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information technology (IT) control weaknesses that we confidentially communicated to District officials, officials did not:

  • Have an adequate written bank agreement for online banking transactions.
  • Ensure that authorized access to online bank accounts was limited.
  • Monitor computer use with the acceptable use policy and regulations.

Key Recommendations

  • Ensure the written bank agreement sufficiently details online banking.
  • Designate a computer for online banking transactions.
  • Monitor computer use to ensure compliance with the acceptable use policy and regulations.

District officials generally agreed with our recommendations and indicated they will take corrective action. Appendix B includes our comments on certain issues raised in the District’s response.