Financial Information

2016-2017 Budget2015-2016 BudgetLocal Funding and State AidFinancial Reports
Board members of the 18 school districts in Babylon, Smithtown, and Huntington townships will vote on the the 2016-17 Administrative Budget for Western Suffolk BOCES on April 19, 2016. Voting takes place in each district.

A majority of boards within this BOCES must vote “yes” for the Administrative Budget to pass.  If the BOCES Administrative Budget is defeated, the Board of Western Suffolk BOCES must adopt a contingency Administrative Budget that may not exceed the amount in the previous year. Expenditures for health insurance benefits for retirees are exempt. The BOCES Board is scheduled to adopt the Tentative Budget for 2016-17 at its regular meeting on May 10, 2016.

The newsletter Budget News contains additional information about the proposed BOCES administrative and capital budgets and charges. The complete Tentative Budget for 2016-17 contains details of the projected budget for the upcoming school year for all BOCES programs and services. Program budgets change throughout the year to accommodate districts’ requests for services.

The 2015-16 Administrative Budget for Western Suffolk BOCES was approved by a vote of the Boards of Education of the participating districts on April 28, 2015. The BOCES Board adopted the Tentative Budget for 2015-16 at its regular meeting on May 12, 2015.

Program budgets change throughout the year to accommodate districts’ requests for services.

Number of Grants (actual 2014-15)14
Number of Services70
Districts participating from:
• Western Suffolk BOCES18
• Nassau BOCES53
• Eastern Suffolk BOCES41
Other BOCES15
Budget (adopted for 2015-16)$160,435,516
Special Aid and Grant Revenue
(actual 2014-15)
$12,174,520
Total (estimated)$172,610,036
Western Suffolk BOCES is financially supported by its 18 participating school districts as well as state and federal grants. Every April, the 18 participating Boards of Education vote on the BOCES Administrative Budget. The costs associated with the BOCES Administrative Budget and the Capital Budget are borne by the 18 participating school districts based on a three-year weighted average daily attendance rate.

School districts that request Western Suffolk BOCES services pay a prorated service fee or tuition as itemized in a shared-services contract. School districts receive state aid on many services based on the previous year’s audited expenses of BOCES programs and services. The wealth of each component district, its aid ratio and the cost of Western Suffolk BOCES services determine how much aid participating districts receive. Local districts receive their state aid for the BOCES programs and services they used in the year following the district’s expenditures.

Western Suffolk BOCES also receives federal and state grants to support some of its programs and services.

Office of the NYS Comptroller, 2016 Report

Budget Transfers and Confirming Purchase Orders

Western Suffolk BOCES has established policies and procedures for transfers of budgeted funds and for the issuance of purchase orders. The report reviews and evaluates the extent to which these policies and controls have operated effectively.

Office of the NYS Comptroller, 2010 Report

Transparency and Appropriateness of Reserve Funds

Western Suffolk BOCES created reserves to avoid sharp increases in administrative and service costs which would then be passed on to local taxpayers. This audit examines the level of reserves for their stated purposes and the authorization for funding such reserves.

Office of the NYS Comptroller, 2009 Report

Audit of the Internal Controls over Information Technology and Gasoline Credit Cards. In addition to examining BOCES internal controls, the objective was also to determine whether those controls are appropriately designed to protect electronic data and whether those controls over gas credit cards are operating effectively.

Independent Auditors’ Reports

Financial Statements and Supplementary Information of Western Suffolk BOCES for the fiscal year ending June 30, 2015.

Financial Statements and Supplementary Information of Western Suffolk BOCES for the fiscal year ending June 30, 2014.