Audit Objective

Determine whether Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials accurately compensated employees.

Key Findings

Although BOCES officials compensated employees we reviewed in accordance with collective bargaining agreements (CBAs) and employment contracts, 40 employees received unearned wages totaling $25,948 of which $19,985 was not recouped.

In addition, it cost BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into the financial system of the timesheets utilized by certain bargaining units/departments.

Key Recommendations

• Review payroll processes for efficiency improvement opportunities.
• Work with collective bargaining units to revise BOCES’ pay schedule or frequency to eliminate the prepayment of unearned salaries/wages or establish a recourse method to recoup unearned salaries/wages.
• Continue with their efforts to recover unearned salary payments.

Officials generally agreed with our recommendations and indicated they plan to initiate corrective action.