Issued Date
January 28, 2022
Audit Objective
Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) officials made appropriate and accurate employee separation payments.
Key Findings
BOCES officials did not always make appropriate and accurate employee separation payments.
Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that total $66,169 were inappropriate or inaccurate.
Key Recommendations
- Ensure all contract provisions are followed and all requirements are met before approving separation payments.
- Ensure all inputs including final salaries that drive the separation payment calculation spreadsheet are accurate.
BOCES officials agreed with our recommendations and indicated they will take corrective action.