Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)

Issued Date
December 16, 2016

Purpose of Audit

The purpose of our audit was to determine whether BOCES was in compliance with State Education Department (SED) requirements for providing shared Managed Technical Support to school districts for the period July 1, 2014 through June 30, 2015.


The Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) is a public entity serving 23 component school districts. BOCES is governed by an 11-member Board of Education elected by the boards of the component districts. BOCES’ 2014-15 fiscal year expenditures totaled $151.7 million.

Key Findings

  • BOCES reported aidable expenditures to SED for 62.7 full-time equivalent district-based staff members who were not eligible for aid reimbursement because they were not shared by two or more districts.
  • BOCES did not charge all districts for services using the approved full-time equivalent method.

Key Recommendations

  • Ensure that aidable expenditures reported to SED are for services that were adequately shared.
  • Ensure that all services provided to districts are properly billed and use a consistent billing method to bill for the servic