Purpose of Audit

The purpose of our audit was to examine the claims audit process for the period July 1, 2014 through December 31, 2015.

Background

The Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) is an association of 10 component school districts. BOCES is governed by a 10-member Board of Education elected by the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $29.2 million.

Key Finding

• BOCES officials have established adequate procedures over the claims processing function to ensure that claims were adequately documented and supported, were for appropriate purposes and were audited and approved prior to payment.

Key Recommendations

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