Purpose of Audit

The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through November 30, 2015.

Background

The Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) is an association of 10 component school districts. The BOCES, whose component districts educate approximately 8,500 students, is governed by a nine-member Board of Education elected by the boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 million.

Key Finding

• Officials established adequate payroll processing procedures to ensure that employees were accurately paid their approved salaries and wages.

Key Recommendations

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