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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)


Released: April 1, 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 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.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236