There really isn't much you can do. The IBM Netvista is really old. You did not list the exact model details, but I can see what your system has at best and at worst, and there isn't a whole breadth of difference. Any upgrade components are already obsolete.
CPU upgrade: Impractical as you would have to buy used CPUs that would only be of limited speed improvement. They are all Cerelon/ Northwoods 478 socket CPUs. Depending upon which motherboard your system has (and I see 10 possibilities) only some will be supprted even with the last BIOS update.
Memory: This you can do! Order two 512Mb sticks or two 1Gb sticks per machine to max out the RAM. Once again depends upon which motherboard is in your machine...some support 1Gb sticks, some do not. Upgrading all machines to their full RAM capacity WILL do wonders, but it won't make an old dog fetch like a new one.
Video card: Only PCI slots so we are talking really limited cards, and even then 160W (old to boot) you can't. Even if your motherboard came with an AGP slot, the PSU kills any chance and it might not make much difference to a office machine.
Motherboard, CPU and RAM upgrade. Yes this would make sense and you could get years of further use out of the shell...BUT the SFX or TFX style PSU makes that a bad waste of money. Best to either upgrade RAM and installation for $60 each and your time, or bite the bullet and buy new PCs.
The further problem with new motherboards is: 1. Virtually all come support zero to two IDE devices. One HDD and one ODD. That may not be a limitation, but your 160W PSU would be plugging its 20 pin power connector into a 24 pin motherboard connector -- it is designed to do that but I really hate that kind of underpowered engineering. Additionally it must (and probably does) provide a additional P4 connector for the CPU...but does it?
Manual
Downloads/ Drivers
Product
What you can do?
Update the BIOS to the latest. Be darned sure you have the BIOS for the exact motherboard, or you destroy the motherboard.
Max the RAM (after updating the BIOS).
Then clean install all operating systems with latest drivers, and updates (slipstream it), either at once over the network on a weekend or a machine at a time. I note your system came with either 2000 or XP.
Make sure all client software is updated as well.
With RAM and a clean install you will get the final useful life out of the machines...but you really should talk them into a three year life cycle (replace one third of the machines every year...for tax reasons and to spread the pain out instead of what you have now --- really old machines).
Also make sure their power management is set as best as those machines can. If they are S3 capable ACPI great. If they are S1 or ARM do the best you can. Monitors auto off after so many minutes of non-use, sleep mode or hibernation after so many minutes of non-use, system wide shutdown after hours if practical....
Freedom's the Answer.
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