II. Approval of Minutes III. Discussion Items - Claims Auditor

BOARD OF COOPERATIVE EDUCATIONAL SERVICES

NASSAU COUNTY, NEW YORK

Agenda for the Audit Committee Meeting of Thursday, October 20, 2016

George Farber Administrative Center, 71 Clinton Road, Garden City, NY11530—7:05 PM

Board of Cooperative Educational Services of Nassau County Printed 10/19/2016

I. Call to Order

II. Approval of Minutes

A. Thursday, June 23, 2016

III. Discussion Items - Claims Auditor

1. Disbursements Report

The following disbursements reports will be discussed:

May-June 2016



July-August 2016

IV. Discussion Items - Internal Auditor

1. Risk Assessment Process for the Five-Year Period Ending in Fiscal 2017

2. Review of Salary and Benefit Information in SchoolDude

3. Audit of Global Payroll & Absent Management Data Memo Revised

4. Review of Special Aid Fund Grant #F993-016-9999 – Persistently Struggling

Schools

Audit Committee Meeting Agenda October 20, 2016


5. Review of Medicaid Contract CO10861 F984.016

6. PeopleSoft Company Property for Employees - Update

V. Old Business

VI. New Business

VII. Executive Session

VIII. Adjournment

I. Call to Order

II. Approval of Minutes

A. Thursday, June 23, 2016

III. Discussion Items - Claims Auditor



May-June 2016



July-August 2016

IV. Discussion Items - Internal Auditor

1. Risk Assessment Process for the Five-Year Period Ending in Fiscal 2017

2. Review of Salary and Benefit Information in SchoolDude

3. Audit of Global Payroll & Absent Management Data Memo Revised

4. Review of Special Aid Fund Grant #F993-016-9999 – Persistently Struggling

Schools

Audit Committee Meeting Agenda October 20, 2016


5. Review of Medicaid Contract CO10861 F984.016

6. PeopleSoft Company Property for Employees - Update

V. Old Business

VI. New Business

VII. Executive Session

VIII. Adjournment


NASSAU COUNTY, NEW YORK

Minutes for the Audit Committee Meeting of Thursday, June 23, 2016,

George Farber Administrative Center, 71 Clinton Road, Garden City, NY 11530

Board of Cooperative Educational Services of Nassau County Page 1 Printed 10/17/2016

Call to Order The audit committee meeting was called to order by Chairperson Martin Kaye at

Attendee Name Title Status Arrived

Eric Schultz Board President Present

Susan Bergtraum Vice President Present

Deborah Coates District Clerk Absent

Michael Weinick Vice District Clerk Present

Ronald Ellerbe Board Trustee Present

Martin Kaye Board Trustee Present

Fran Langsner Board Trustee Present

Robert B.A.

Schoen

Board Trustee Present

Stephen Witt Board Trustee Absent

Robert Hanna Assistant to the District

Superintendent

Present

Lydia Begley Associate Superintendent Present

Joan Siegel Associate Superintendent Present

MinuteTraq

Admin

Executive Directors Present

Dr. Robert

Dillon

District Superintendent Present

Approval of

Minutes

A. The Minutes of the Audit Committee Meeting of Thursday, February, 25, 2016 were

approved.

RESULT: ACCEPTED [UNANIMOUS]

MOVER: Michael Weinick, Vice District Clerk

SECONDER: Fran Langsner, Board Trustee

AYES: Schultz, Bergtraum, Weinick, Ellerbe, Kaye, Langsner, Schoen

ABSENT: Deborah Coates, Stephen Witt

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Discussion

Items -

Claims

Auditor

Glenn Grossman reported on the disbursement reports from January 1, 2016

through April 30, 2016. He stated that he is very happy with the outcome of the

Office of the State Comptroller's audit on claims. The Board congratulated Glenn

on a job well done.

Discussion

Items -

Internal

Auditor

Barbara Golemme, Internal Auditor, reported on the Nassau BOCES Snack Vendor

Service Bid. She was disappointed that the income percentages came in much less

than last year. Mr. Kaye asked if we have any influence on the type of products

that we offer. Mrs. Golemme stated that we follow the U.S. guidelines on the

nutritional values of food that are put into these machines. Mr. Schoen asked how

we insure that we don't have any vending machines that are not authorized. Mrs.

Golemme stated that we do not have that many vending machines that we need to

worry about that.

Mrs. Golemme spoke about the snow removal services bid audit. We had not used

a snow removal bid in the past few years because we could not get someone to

commit to come to our buildings. Snow removal is one of those areas where

companies take advantage. Snow removal is a very expensive service to buy.

Should we hire someone off a bid or do we have staff to cover the jobs? It is a

difficult balancing act to do this. Mrs. Siegel responded to this audit. She reported

that we had a lot of snow removal in the last few years. Because of the volume of

the snow this past year, staff was more and more reluctant to come in as they had to

dig out their homes first. Over the last few winters, fewer and fewer people were

coming in to shovel. People were working 16 hours a day. Some of them were

also driving buses. We made this commitment that we would try to bid this service

out. The vendors have the right equipment to do the job. We were able to open

school on Monday after a huge snowstorm on Saturday. Dr. Dillon stated that our

buildings are spread out throughout the county. We have to get the equipment to

our locations and hope that the roads are clear to get the equipment there. We have

to depend on the county and town people to get staff shoveled out of their homes to

get to work. Joan will get back to the Board over the summer on what we plan to

do for this coming winter. Mrs. Langsner stated that all of our buildings are located

in a school district. Can we ask them to snow plow our properties? Mrs. Siegel

stated that this would be a problem. The school districts have the same issues as we

have. Dr. Dillon will bring it up at a BOCES Advisory Committee meeting.

Mrs. Golemme reviewed the Medicaid billing for the Supported Employment

program. As always there has never been an issue with this service. Mrs.

Golemme does this audit every year. The Office for People with Developmental

Disabilities is funding this program.

Old Business Mrs. Siegel reported that the money that we make on the equipment auctions goes

into miscellaneous revenue and it is part of the CoSer's revenue which helps

support that CoSer. It can’t be spent unless there is a budget adjustment. It can

support a deficit in the CoSer. Mrs. Golemme stated that the revenue should go

back to the program that bought the equipment. Mr. Weinick asked if the program

can then go buy more equipment without it being in the budget. Mrs. Siegel said

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that it cannot be bought if it is not in the budget.

The personnel item that was to be discussed in Executive Session was moved to the

Regular meeting's executive session by Mr. Kaye, seconded by Mrs. Bergtraum and

passed unanimously.

Adjournment The Audit Committee Meeting was adjourned at 8:31 PM.

Martin Kaye

Audit Committee Chairperson

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Garden City, NY 11530 Meeting: 10/20/16 07:05 PM

SCHEDULED

Department: Disbursement DOC ID: 12593

Updated: 9/30/2016 11:09 AM by Glenn Grossman Page 1

Disbursements Report


The following disbursements reports were discussed:

May-June 2016

ATTACHMENTS:

Disbursements May 1, 2016 - June 30,2016 (DOC)

Review:

Glenn Grossman Completed 09/30/2016 11:09 AM

Teresa Scaturro Completed 09/30/2016 2:34 PM

Robert Dillon Completed 10/07/2016 12:11 PM


BOCES Board Pending 10/20/2016 7:05 PM

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OF NASSAU COUNTY

TO: Mr. Eric Schultz, Board President

FROM: Glenn Grossman, Claims Auditor

SUBJECT: Disbursements Report May 1, 2016 – June 30, 2016

DATE: August 9, 2016

General Information: The claims auditor is responsible for ensuring that only legitimate

claims against Nassau BOCES are paid. The claims auditor must ensure that proper

documentation and itemization are provided, the payment is for a legal purpose, and the

transaction is properly authorized.

Scope of Review: Every voucher generated by the Accounts Payable department is

reviewed before being processed for payment. From the dates of May 1, 2016 till June

30, 2016 (see prior reports for earlier months), there were 6490 vouchers approved. Also

reviewed were the credit card charges incurred on the BOCES corporate credit card.

Procedures used for Testing: Verify if check and fund transfer numbers are in

sequential order. Verify correct remittance addresses and invoice numbers to assure the

payment is sent to correct location and the correct invoices are credited. Verify if correct

total on the voucher corresponds with the totals on the invoice or other backup

documentation. Determine if documentation is acceptable. Determine if transactions are

generated within proper timeframe. Determine if bid prices are adhered to. Verify if there

was proper authorization given for the transaction. Determine if the goods or services

rendered are for legitimate BOCES purposes.

Issues arising from claims: The total amount due for an invoice submitted by RSIP

was calculated incorrectly.

A receipt for groceries submitted by Special Education included sales tax.

There were two mileage claims that were vouchered incorrectly. The amount of mileage

travelled was not converted into dollars. The final totals entered were actually the amount

of miles.

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A referee claim was vouchered to an incorrect person.

The dollar amount for a Trust and Agency claim was entered incorrectly.

There were two invoices submitted from CIT that used the incorrect vendor according to

the corresponding bid cited on the purchase order.

A referee claim had the incorrect address.

Two invoices submitted by RSIP had items that were not cited on the corresponding bid.

A claim submitted by Food Services was vouchered to the incorrect vendor.

Recommendations: When purchasing on bid, departments should verify if the items are

in fact included in the contract.

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SCHEDULED

Department: Disbursement DOC ID: 12595

Updated: 9/30/2016 11:12 AM by Glenn Grossman Page 1

Disbursements Report


The following disbursements reports were discussed:

July-August 2016

ATTACHMENTS:

Disbursements July 1, 2016 - August 31,2016 (DOC)

Review:

Glenn Grossman Completed 09/30/2016 11:12 AM





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OF NASSAU COUNTY

TO: Mr. Eric Schultz, Board President

FROM: Glenn Grossman, Claims Auditor

SUBJECT: Disbursements Report July 1, 2016 – August 31, 2016

DATE: September 30, 2016

General Information: The claims auditor is responsible for ensuring that only legitimate

claims against Nassau BOCES are paid. The claims auditor must ensure that proper

documentation and itemization are provided, the payment is for a legal purpose, and the

transaction is properly authorized.

Scope of Review: Every voucher generated by the Accounts Payable department is

reviewed before being processed for payment. From the dates of July 1, 2016 till August

31, 2016 (see prior reports for earlier months), there were 4444 vouchers approved. Also

reviewed were the credit card charges incurred on the BOCES corporate credit card.

Procedures used for Testing: Verify if check and fund transfer numbers are in

sequential order. Verify correct remittance addresses and invoice numbers to assure the

payment is sent to correct location and the correct invoices are credited. Verify if correct

total on the voucher corresponds with the totals on the invoice or other backup

documentation. Determine if documentation is acceptable. Determine if transactions are

generated within proper timeframe. Determine if bid prices are adhered to. Verify if there

was proper authorization given for the transaction. Determine if the goods or services

rendered are for legitimate BOCES purposes.

Issues arising from claims: An invoice was incorrectly entered into the Peoplesoft

system by the Telecommunications department. An extra digit was added to the total.

A travel claim submitted by CIT had a receipt that exceeded the dollar limit for dinner set

forth by Nassau BOCES policy.

A travel claim submitted by RSIP in which there were meal receipts totaling a dollar

amount that exceeded the daily limit according to Nassau BOCES policy.

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An invoice submitted by Special Education had a incorrect dollar amount entered. The

vendor had charged Nassau BOCES a lower dollar amount than the one stated on the

purchase order. The total on the voucher was the purchase order amount.

Recommendations: Employees should always be made aware of meal dollar limits prior

to going to a conference.

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SCHEDULED

Department: BOCES Board DOC ID: 12524

Updated: 9/26/2016 12:16 PM by Barbara Golemme Page 1

Risk Assessment Process for the Five-Year Period Ending in Fiscal 2017

ATTACHMENTS:

Final Risk Assessment for Board Presentation - October 20, 2016 (PDF)

Review:





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Attachment: Final Risk Assessment for Board Presentation - October 20, 2016 (12524 : Risk Assessment)

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SCHEDULED



Review of Salary and Benefit Information in SchoolDude

ATTACHMENTS:

Final Review of Salary and Benefit Information in School Dude (PDF)

Attachment A - Three year analysis of project maintainers hourly wages listed in PeopleSoft and SchoolDude (PDF)

Attachment B - Difference between Hourly Wage Included in SchoolDude and the Corrected Hourly Wage (PDF)

Review:


Robert Dillon Completed 09/12/2016 11:25 AM

Teresa Scaturro Completed 09/12/2016 11:25 AM


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Analysis of Nassau BOCES' Project Maintainers Hourly Wages in PeopleSoft and SchoolDude

Covering Three Fiscal Years Ending Fiscal 2016

ID #

Fiscal 2016

Hourly in

SchoolDude

Fiscal 2016

Hourly in

PeopleSoft

Difference of

SchoolDude Rate

to Paid Hourly

Rate

Fiscal 2015

Hourly in

SchoolDude

Fiscal 2015

Hourly in

PeopleSoft

Difference of

SchoolDude

Rate to Paid

Hourly Rate

Fiscal 2014

Hourly in

SchoolDude

Fiscal 2014

Hourly in

PeopleSoft

Difference of

SchoolDude

Rate to Paid

Hourly Rate

17891 61.95$ $ 37.21 $ 24.74 50.31$ $ 37.21 $ 13.10 50.31$ $ 36.89 $ 13.42

13739 57.24$ $ 33.86 $ 23.38 41.10$ $ 33.86 $ 7.24 41.10$ $ 33.53 $ 7.57

14547 50.09$ Retired 1/31/16 40.70$ $ 28.77 $11.93 40.70$ $ 28.50 12.20$

18180 43.87$ $28.02 $ 15.85 33.34$ $ 28.02 $ 5.32 33.34$ $ 27.75 $ 5.59

15052

Deceased

10/31/2014 48.83$ $ 35.95 $ 12.88 48.83$ $ 35.61 $ 13.22

18198 67.53$ $41.19 $ 26.34 55.75$ $ 41.19 $ 14.56 55.75$ $ 40.80 $ 14.95

27474 45.04$ $27.29 $ 17.75 33.86$ $ 27.29 $ 6.57 33.86$ $ 25.16 $ 8.70

11185 Deceased 2/1/15 34.95$ $ 34.10 $ 0.85 34.95$ $ 33.77 $ 1.18

11637 Note (1) 57.24$ $37.52 $ 19.72 46.76$ $33.86 $ 12.90 46.76$ $33.53 $ 13.23

27140 44.88$ $27.18 $ 17.70 33.02$ $25.06 $ 7.96 33.02$ $24.81 $ 8.21

12332 57.24$ $33.86 $ 23.38 41.10$ $33.86 $ 7.24 41.10$ $33.56 $ 7.54

13669 Note (2) 43.66$ $28.35 $ 15.31 0

15538 57.24$ $33.86 $ 23.38 41.10$ $33.86 $ 7.24 41.10$ $33.53 $ 7.57

15610 55.51$ $36.32 $ 19.19 46.35$ $36.32 $ 10.03 46.35$ $35.97 $ 10.38

25903 47.53$ $29.32 $ 18.21 35.52$ $26.94 $ 8.58 35.52$ $26.67 $ 8.85

24839 51.21$ $29.56 $ 21.65 35.52$ $29.56 $ 5.96 35.52$ $26.91 $ 8.61

16375 57.70$ $34.19 $ 23.51 46.76$ $34.19 $ 12.57 46.76$ $33.86 $ 12.90

16403 57.24$ $33.86 $ 23.38 41.10$ $33.86 $ 7.24 41.10$ $33.53 $ 7.57

17750 46.79$ $34.55 $ 12.24 42.82$ $34.55 $ 8.27 42.82$ $34.22 $ 8.60

18173 43.54$ $33.86 $ 9.68 41.51$ $29.32 $ 12.19 41.51$ $29.03 $ 12.48

Note (1) In December 2015 changed position from project maintainer to lead project maintainer.

Note (2) This individual worked as a cleaner prior to his position change to a maintainer in fiscal 2016.

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For Fiscal 2016 ONLY

ID #

Hourly Rates

Listed Originally

in SchoolDude

Correct Hourly

Rates Listed to be

added to

SchoolDude Difference % Difference

17891 $ 61.95 $ 56.96 $ 4.99 9%

13739 $ 57.24 $ 52.63 $ 4.61 9%

14547 $ 50.09 $ 46.06 $ 4.03 9%

18180 $ 43.87 $ 40.34 $ 3.53 9%

18198 $ 67.53 $ 62.10 $ 5.43 9%

27474 $ 45.04 $ 41.41 $ 3.63 9%

11637 Note (1) $ 57.24 $ 52.63 $ 4.61 9%

27140 $ 44.88 $ 41.27 $ 3.61 9%

12332 $ 57.24 $ 52.63 $ 4.61 9%

13669 Note (2) $ 43.66 $ 40.15 $ 3.51 9%

15538 $ 57.24 $ 52.63 $ 4.61 9%

15610 $ 55.51 $ 51.05 $ 4.46 9%

25903 $ 47.53 $ 43.70 $ 3.83 9%

24839 $ 51.21 $ 47.09 $ 4.12 9%

16375 $ 57.70 $ 53.06 $ 4.64 9%

16403 $ 57.24 $ 52.63 $ 4.61 9%

17750 $ 46.79 $ 46.79 $ - 0%

18173 $ 43.54 $ 40.03 $ 3.51 9%

Note (1) This employee's salary was increased by $3.33 an hour effective 12/4/15 due to a position change.

The hourly rate that should be used for the remainder of fiscal 2016 including benefits should be $57.24.

In this example, the hourly rate coincidentally is correct after 12/4/15.

Note (2) This employee's salary was increased by $4.16 an hour effective 9/29/15 due to a position change.

The hourly rate that should be used for the remainder of fiscal 2016 including benefits should be $45.40.

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Audit of Global Payroll & Absent Management Data

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SCHEDULED



Review of Special Aid Fund Grant #F993-016-9999 – Persistently Struggling Schools

ATTACHMENTS:

Review of Special Aid Grant #F993.016.999 (PDF)

Review:





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OF NASSAU COUNTY

TO: Mr. Eric B. Schultz, Board President

Mr. Martin R. Kaye, Chairman of the Audit Committee

Dr. Robert R. Dillon, District Superintendent

Dr. Lydia M. Begley, Deputy Superintendent

Ms. Joan S. Siegel, Associate Superintendent

Mr. James Robinson, Associate Superintendent

Mr. Anthony Carfora, Executive Director

Ms. Karen Ellis, Executive Director

Mr. Anthony N. Fierro, Executive Director

Ms. Lucinda Hurley, Executive Director

Dr. Tracey A. Nekulak, Executive Director

Ms. Gene Silverman, Executive Director

Mr. James Widmer, Executive Director

FROM: Ms. Barbara Golemme, Internal Auditor

RE: Review of Special Aid Fund Grant #F993-016-9999 – Persistently Struggling Schools

DATE: August 19, 2016

Informational Audit Report

Background Information: Nassau BOCES was informed on August 28, 2015 that we were

eligible to receive an award of remaining Race to the Top (RTTT) funds. The funds were

available as a result of underspending by grantees and vendors who were initial recipients of

RTTT awards. The United States Department of Education authorized the New York State

Education Department to distribute the funds to five Regional Information Centers (RICs) as

well as to the New York City Department of Education on behalf of districts that had schools

that were categorized as “persistently struggling” as defined by Section 100.19 of the

Commissioner’s Regulations.

The timing constraints that were put on Nassau BOCES to meet the deadlines were very

stringent. A budget was to be submitted by September 4, 2015 and final claims for

reimbursement by September 11, 2015.

The Hempstead School District was selected as the recipient of the grant based on input from the

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State Education Department. They used the school district’s performance as well as several

other criteria to make that choice. The final expended amount for this Federal award which was

administered by the Curriculum, Instruction and Technology (CIT) Department was for

$1,128,067.

Audit Procedures: 1. Each of the applicable purchase orders were printed out of PeopleSoft

that were used to pay the vendors.

2. Each invoice received from the vendors was reviewed and agreed to the purchase order.

3. The invoices submitted were reviewed to ensure that we were billed for the correct quantity of

items indicated on the invoice.

4. The pricing on the invoice was tested on a sample basis to the New York State Office of

General Services contracts as follows:

a. Group 73600 Solicitation 22802 Information Technology Umbrella Contract

Manufacturer Based for the 643 Hewlett Packard computers that were purchased.

b. Group 77018 Award 21350 – Comprehensive Telecommunications Equipment &

Solutions – Cisco Systems Attachment C Cost Tables LOT 2 Area Networking

Hardware & Software for the 20 Cisco Corp. Catalyst 2960 Series Switches

that were purchased.

c. Aruba Networks PT64433 LOT 2 Area Networking Hardware & Software for the 50

multifunctional wireless access points that were purchased.

d. PT65246 for Lenova Group Ltd for the 278 Yoga laptops that were purchased.

5. The final expenditure report FS-10F was reviewed and agreed to the supporting

documentation.

6. The payment of $1,128,067 was traced and agreed to the accounting records.

Audit Objective: 1. To ensure that the expenses claimed for the Federal grant were within the

guidelines established.

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2. To ensure that all pricing was equal to or lesser than the New York State contracts noted on

each of the purchase orders.

Audit Finding #1: All of the supporting invoices and underlying financial records agreed to the

amounts claimed and there were no exceptions noted in our review. Listed below is a summary

of the FS-10F:

Supplies and Materials Note(1) $ 556,711

Indirect Costs (2.6%) of supplies and materials $ 14,474

Equipment $ 556,882

Total amount $ 1,128,067

Note (1) Due to rounding the actual amounts paid were $556,710.

Audit Finding #2: The following items were price tested as noted above:

a. 643 computers were priced in the NYS contract at $825.66 each; however, we were

invoiced $775 each, which represented an additional savings of approximately 6%. In

total the savings equated to $32,685.38.

b. 20 switches were priced in the NYS contract at $5,437 each; however, we were

invoiced $4,236 each, which represented an additional savings of approximately

22%. In total the savings equated to $24,020.

c. 50 wireless access points were priced in the NYS contract at $746.25 each; however,

we were invoiced $507.45 each, which represented an additional savings of

approximately 32%. In total the savings equated to $11,940.

d. 278 laptops were priced in the NYS contract at $1,605.10 each; however, we were

invoiced $1,329 each, which represented an additional savings of approximately 17%.

In total the savings equated to $76,755.80.

Audit Finding #3: The payment of $1,128,067 was received electronically in the Nassau

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BOCES account on September 22, 2015.

Both audit objectives were met.

Internal Audit Comments: The entire process that was completed in such a short timeframe

demonstrates the high level of professionalism of the entire staff that worked to accomplish the

fulfillment of the grant requirements. The total savings of pricing less than the NYS contracts

amounts to $145,401.18. There were two vendors who were paid as follows for this grant:

CDW Government LLC $1,088,219.50

Vandis Inc. $ 25,372.50

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71 Clinton Road


SCHEDULED



Review of Medicaid Contract CO10861 F984.016

ATTACHMENTS:

Final Audit Report - Review of Medicaid Contract CO10861 F984.016 (PDF)

Review:





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Attachment: Final Audit Report - Review of Medicaid Contract CO10861 F984.016 (12603 : Review of

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71 Clinton Road


SCHEDULED


Updated: 10/7/2016 10:56 AM by Barbara Golemme Page 1

PeopleSoft Company Property for Employees - Update

ATTACHMENTS:

Informational Report for Board Meeting October 20, 2016 (PDF)

Review:





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II. Approval of Minutes III. Discussion Items - Claims Auditor

Documents

Transcript of II. Approval of Minutes III. Discussion Items - Claims Auditor