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NYS Comptroller


Audits of Local Governments and School Districts

Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)

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

Purpose of Audit

The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October 31, 2015.


The Clinton-Essex-Warren-Washington Board of Cooperative Educational Services (BOCES) is an association of 17 component school districts. The BOCES, which provides more than 70 educational and administrative services to its component districts, is governed by a 15-member Board of Education elected by the boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $35.6 million.

Key Findings

  • BOCES officials did not establish adequate procedures to ensure separation payments are accurate.
  • Two employees were overpaid because their separation payments were not accurately calculated.

Key Recommendations

  • Implement an independent review and approval of separation payments to ensure they are accurately calculated in accordance with the terms of the collective bargaining agreements and individual employee contracts.
  • Seek recovery of excessive separation payments.

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