Purpose of Audit

The purpose of our audit was to examine BOCES’ calculation of employee separation payments for the period July 1, 2014 through April 30, 2016.

Background

The Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services is a public entity serving 18 component school districts which educate approximately 23,700 students. BOCES, which provides 59 educational and administrative services to its component school districts, is governed by a nine-member Board of Education elected by the boards of the districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47 million.

Key Finding

• BOCES officials have established an effective employee separation payment process.

Key Recommendations

• There are no recommendations as a result of this audit.