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NYS Comptroller


Audits of Local Governments and School Districts

Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)

Released: October 16, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the BOCES’ claims auditing process for the period July 1, 2014 through June 30, 2015.


The Capital Region BOCES is an association of 23 component school districts in Albany, Saratoga, Schenectady and Schoharie Counties and the City School District of Albany. It is governed by a 10-member Board of Education, elected by the boards of the component districts. Budgeted appropriations for the 2014-15 fiscal year were approximately $107.8 million.

Key Finding

  • Claims were for legitimate purposes and were properly audited in a timely manner and in compliance with BOCES policy and New York State Education Law.

Key Recommendations

  • There were no recommendations as a result of this audit.

Local Government and School Accountability Contact Information:

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