Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)


Released: March 11, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, 2015.

Background

The Oneida-Herkimer-Madison Board of Cooperative Educational Services (BOCES) is an association of 12 component school districts. The BOCES, which delivers services to approximately 1,200 students, is governed by a 12-member Board of Education elected by the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $61.5 million.

Key Findings

  • Two tuition reimbursement claims were paid even though tuition was not reimbursable according to the collective bargaining agreement (CBA).
  • Not all claims contained supporting documentation.

Key Recommendations

  • Ensure that tuition reimbursements are authorized by CBAs or Board policy.
  • Ensure that all claims contain sufficient supporting documentation before approving the claims for payment.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236