Issued Date
July 01, 2022
Audit Objective
Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes.
Key Findings
Claims we reviewed were supported and for appropriate BOCES purposes. However, all claims were not audited or approved prior to payment. As a result, BOCES has a higher risk of inaccurate or improper payments occurring.
- We reviewed 1,790 claims, totaling $16.5 million, to determine whether they were audited and approved prior to payment and found that 1,393 claims (78 percent), totaling $6.4 million, were paid prior to the claims auditor’s approval.
- Based on dates transactions cleared the bank, 195 additional claims, totaling $469,800, were likely paid prior to the claims auditor’s approval.
- We reviewed 114 claims, totaling $2.1 million, and found they were supported by adequate documentation and for appropriate purposes.
Key Recommendation
- Ensure signed checks are printed and Automatic Clearing House (ACH) and electronic payments are made only after the claims auditor has audited and approved the claims.
District officials agreed with our recommendation and indicated they have initiated corrective action.