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October 28, 2010


DiNapoli's Office Completes Audit of the Sullivan West Central School District

New York State Comptroller Thomas P. DiNapoli today announced his office completed the audit:  Sullivan West Central School District – Internal Controls Over Fuel Inventory.

“As Comptroller, I’m committed to using the audit process to make sure state and local governments run as efficiently as possible,” DiNapoli said.  “These audits are tools that governments should use to better protect taxpayer dollars. The Sullivan West Central School District failed to properly account for fuel usage or verify that all bus mileage was used for district purposes. The district should implement stronger internal controls to ensure fuel inventories are safe from loss or misuse.”

DiNapoli’s auditors did not identify any material discrepancies in the inventories at the four locations that store the district’s fuel. However, auditors from DiNapoli’s office found that no one performs reconciliations or verifies that all bus mileage is for district purposes. Strengthening these controls would give district officials increased assurance that district-purchased fuel is safe from loss or misuse and is used appropriately.

For a full copy of the audit, click here.

If you have any questions, or would like a comment from the Comptroller’s press office regarding this audit, please call 518-474-4015, or send an email to



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