Audit Objective 

Determine whether Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital improvement project (project). 

Key Findings 

BOCES officials did not properly claim State aid for the project. As a result, as of January 31, 2024, five component school districts (districts) had not received $652,054 in State aid they were entitled to for the project, and two districts received $916,278 in aid before being entitled to it. In addition, if officials do not claim approximately $1.5 million in eligible unclaimed project expenditures, seven districts will not benefit from approximately $835,000 in State aid they are entitled to. 

BOCES officials did not: 

• Establish adequate procedures to ensure State aid was properly claimed for the project. 
• Provide oversight over the official who prepared and submitted State aid claims. 

Key Recommendations 

• Establish procedures and provide oversight to ensure State aid claims for reimbursement for projects are accurately prepared and submitted in a timely manner. 
• Review all the identified unclaimed project expenditures and submit corresponding claims for reimbursement in a timely manner. 

BOCES officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action.