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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)


Released: February 26, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the central business office’s (CBO) internal controls over the cash disbursements and payroll processes for the period July 1, 2014 through September 8, 2015.

Background

The Sullivan County Board of Cooperative Educational Services (BOCES) is an association of eight component school districts and provides almost 60 educational and administrative services to the districts, including CBO services. The BOCES is governed by a nine-member Board of Education, which is elected by the boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $33.7 million.

Key Finding

  • BOCES officials have established effective controls over cash disbursements and payroll.

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