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NYS Comptroller


Audits of Local Governments and School Districts

Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)

Released: April 22, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the effectiveness of the billed receivable process for the period July 1, 2014 through August 25, 2015.


The Southern Westchester Board of Cooperative Educational Services (BOCES) is an association of 32 component and two noncomponent school districts and is governed by a seven-member Board of Education elected by the component districts’ boards. BOCES' component districts educate approximately 104,000 students. Budgeted appropriations for the 2015-16 fiscal year total approximately $153.5 million.

Key Findings

  • The Board did not adopt a formal policy for effectively monitoring accounts receivable and ensuring that amounts due for cooperative services are settled in accordance with contractual provisions.
  • BOCES does not have a policy to charge districts interest on late payments.

Key Recommendations

  • Adopt a formal policy to stipulate how to deal with delinquent districts for nonpayment of services.
  • Consider assessing interest charges on invoices that remain unpaid after the due dates.

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