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NYS Comptroller


Audits of Local Governments and School Districts

Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)

Released: May 13, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations for the period July 1, 2014 through September 22, 2015.


The Broome-Delaware-Tioga Board of Cooperative Educational Services is a public organization created to provide shared educational programs and services to 15 components school districts. BOCES is governed by a seven-member Board of Education elected by the boards of the component districts. Capital budget appropriations for leased building space for the 2015-16 fiscal year total approximately $1.3 million.

Key Finding

  • Prior to entering into six significant lease agreements, BOCES officials did not ascertain whether purchasing was an option and, if so, analyze whether purchasing, rather than leasing, was the more cost-effective option.

Key Recommendation

  • Prior to leasing real property, perform a comprehensive cost-benefit financial analysis to help ensure that the most cost-effective option is selected.

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