December 22, 2023
State Comptroller Tom Dinapoli says the Cattaraugus Allegany Erie Wyoming County BOCES was audited. Comptroller Dinapoli says they did not keep good track of some of their equipment. According to the state comptroller office, auditors could not find, $31,000 worth of tablets and other equipment.
From The State Comptroller: BOCES’ capital asset records were incomplete and inaccurate. In addition, the BOCES’ purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies. As a result, the required annual inventories were not conducted, and we were unable to locate approximately $31,000 in capital assets, which included tablets, audio equipment, tools, data storage devices and a gaming console. Auditors reviewed capital asset records for 150 assets with a historical recorded cost totaling approximately $149,000 and identified one or more pieces of required information was incorrect or missing from BOCES’ records. Examples of the discrepancies included: 130 assets totaling approximately $133,000 did not have their current value, salvage value or replacement cost recorded; 76 assets totaling approximately $88,000 did not identify the employee to whom the assets were issued; and eight assets totaling approximately $24,000 did not have a recorded serial or identification number.
