Purpose of Audit

The purpose of our audit was to review the claims auditing process for the period July 1, 2014 through January 31, 2016.

Background

The Nassau County Board of Cooperative Educational Services (BOCES) is an association of 56 component school districts which educate more than 202,000 students. BOCES, which provides programs to approximately 18,500 students, is governed by a nine-member Board of Education elected by the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $313 million.

Key Finding

• BOCES officials have established adequate controls over the claims processing function that allow claims to be audited in a timely manner in accordance with BOCES’ policy and statutory requirements.

Key Recommendations

• There were no recommendations as a result of this audit.