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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)

Released: March 22, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers.

Key Findings

BOCES officials did not:

  • Develop policies and procedures regarding the procurement of professional services.
  • Seek competition for 28 professional service contracts totaling $1.85 million.
  • Have written agreements in place for professional services provided from 17 vendors totaling $1.2 million.

Key Recommendations

  • Develop policies and procedures for procuring and awarding professional service contracts above a reasonable dollar threshold only after soliciting some form of competition, and provide guidance as to how competition should be solicited.
  • Ensure that BOCES has written agreements with all professional service providers detailing the types and timeframes of the services to be provided and compensation to be paid.

BOCES officials agreed with our findings and indicated they plan to initiate corrective action.


The Cayuga-Onondaga Board of Cooperative Educational Services (BOCES) is located in the central New York region, and is composed of nine component school districts. BOCES is governed by a nine-member Board of Education (Board), with a member elected by each of the component districts. The Board is responsible for the general management and oversight of BOCES’ financial and educational affairs. The District Superintendent (Superintendent) is the chief executive officer and is responsible, along with other administrative staff, for the day-to-day management under the Board’s direction.

The Board also appointed an Assistant Superintendent for Management, Regional Services and Finance (Assistant Superintendent) to oversee BOCES’ financial operations. As part of his duties, the Assistant Superintendent is responsible for purchasing, and acts as BOCES’ purchasing agent.

Quick Facts
Total Active Cooperative Service Agreements53
Total Professional Service Providers49
Total Paid for Professional Services$1.9 million
Total Appropriations for fiscal year 2018-19$39.78 million

Audit Period

July 1, 2017 – December 12, 2018

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