Disabling USB ports, for example in the BIOS, is very common in larger corporations. Dell sell a secure cover to prevent access to the rear ports.
The person with the accounting data on a USB stick will get a formal reprimand for breaking the security policy.
So you'll have to replace all of your intentionally-broken computers with good ones, which will cost a fortune on top of all the employees' lost work time and no one will want to buy the broken computers from you so you'll have to pay to have them scrapped.