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NYS Comptroller


Audits of Local Governments and School Districts

Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)

Released: September 2, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine BOCES’ calculation of employee separation payments based on Board-approved contracts for the period July 1, 2014 through October 31, 2015.


The Oswego County Board of Cooperative Educational Services is an association of nine component school districts. BOCES, which provides programs for approximately 1,200 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 totaled approximately $50.5 million.

Key Findings

  • No supporting documentation was provided for the Assistant Superintendent’s review to ensure that the information used by the assistant to calculate separation payments was accurate.
  • BOCES officials underpaid one former employee approximately $5,200.

Key Recommendations

  • Develop procedures governing separation payments which include providing supporting documentation for supervisory review.
  • Ensure that separation payments are made according to the terms of negotiated agreements and contracts.

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