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NYS Comptroller


Audits of Local Governments and School Districts

Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)

Released: November 4, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review controls over fixed assets for the period July 1, 2014 through January 13, 2016.


The Orange-Ulster Board of Cooperative Educational Services (BOCES) is a public entity serving 17 component school districts with approximately 55,800 students in Orange and Ulster counties. BOCES is governed by a seven-member Board of Education elected by the boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $122.9 million.

Key Findings

  • Not all assets were recorded on the Fixed Assets list, and assets were not always in the locations indicated.
  • Not all assets were tagged and some assets were disposed of without Board approval.

Key Recommendations

  • Ensure that fixed asset records are accurate and up to date and that all fixed assets can be located.
  • Ensure that all assets are tagged as appropriate and authorize all asset disposals.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236