Purpose of Audit

The purpose of our audit was to determine whether BOCES officials accurately paid salaries and wages for the period July 1, 2016 through June 30, 2017.

Background

The Madison-Oneida Board of Cooperative Educational Services is governed by a Board of Education (Board) which is composed of nine members elected by the boards of education of its component school districts. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $64 million.

Key Findings

• Payroll access rights were not adequately restricted to employees based on job duties.
• Duties related to the payroll certification process were not properly segregated.

Key Recommendations

• Review the payroll access rights of payroll system users to ensure access is limited to authorized job duties.
• Ensure that a payroll clerk is not involved in the payroll certification process.