[read complete report – pdf] 

Audit Objective 

Determine whether Washington-Saratoga-Warren- Hamilton-Essex Board of Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. 

Key Findings 

BOCES officials did not adequately support meals provided at meetings were appropriate, which increased the risk that BOCES may have paid for unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit period. We reviewed payments for meals totaling $63,009 provided at 80 meetings. 

• Officials did not document the need for meals totaling $62,357 (99 percent) provided at 79 meetings and also did not document who attended 39 meetings at which payments totaling $28,446 (45 percent) were made for meals. 
• The Superintendent/designee did not document prior approval for meals totaling $31,991 (51 percent) provided at 29 meetings. 
• Officials paid $6,772 more than federal per diem rates for meals provided at 34 meetings.

Key Recommendations 

• Clearly outline when it is appropriate to provide meals at meetings. 
• Maintain required documentation, review requests to provide meals at meetings for compliance with policies, and approve requests in advance. 
• Keep costs for meals provided at meetings within federal per diem rates. 

BOCES officials generally agreed with our findings and indicated they plan to initiate corrective action. Appendix B includes our comment on an issue BOCES officials raised in their response.