Purpose of Audit

The purpose of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, 2015.

Background

The Oneida-Herkimer-Madison Board of Cooperative Educational Services (BOCES) is an association of 12 component school districts. The BOCES, which delivers services to approximately 1,200 students, is governed by a 12-member Board of Education elected by the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $61.5 million.

Key Findings

• Two tuition reimbursement claims were paid even though tuition was not reimbursable according to the collective bargaining agreement (CBA).
• Not all claims contained supporting documentation.

Key Recommendations

• Ensure that tuition reimbursements are authorized by CBAs or Board policy.
• Ensure that all claims contain sufficient supporting documentation before approving the claims for payment.