The State Education Department

Office of the District Superintendents





A. Statutory Authorization 
B. Requirements of Law and Regulation
C. Policy Requirements 
D. Definitions
A. The Cooperative Service Application 
B. Identification and Coding of Service Programs
C. The Annual CO-SER Cycle
D. Amendments
E. Department Action
F. Procedures for Appeal
A. Setting Up for CO-SER Preparation 
B. Moving Around the Template
C. Cover Page – Page1
D. Service Cost Worksheet – Page 2A 
E. Program Data Worksheet – Page 2B
F. Transfers Worksheet – Page 3
G. Verification of Sharing and Analysis of Revenues – Page 4 
H. Preparing Print Files
I. Template Modifications 
A. Administrative Budget
  B. Capital Budget
  C. Career and Technical Education Service Programs
  D. Special Education Service Programs 
  E. Itinerant Service Programs 
  F. Computer Services
  G. Itinerant Service Activities


A.     Statutory Authorization
Education Law Section 1950 established Boards of Cooperative Educational Services (BOCES) "for the purpose of carrying out a program of shared educational services in the schools of the supervisory district…" (1950, (1)). At the request of component school districts and with the approval of the Commissioner of Education, educational services may be provided by BOCES on a cooperative basis (Education Law, Section 1950, (4) (d)). The Board of Regents has further defined the role of BOCES by listing the following as major responsibilities:
B.     Requirements of Law and Regulation
Any activity operated by a BOCES must meet all of the current requirements of the Education Law, Regulations of the Commissioner and recognized standards of practice that would be applicable to a school district operating a similar activity, unless the BOCES is specifically excepted. 
The following requirements are specifically stated in Education Law and/or Commissioner's Regulations.
  1. Individual component districts lack sufficient numbers of pupils eligible for and/or interested in receiving the service;
  2. The program requires high cost or specialized equipment, facilities or staff;
  3. Operation of the program by the BOCES will result in a lower total cost than individual component district operation; and/or
  4. Operation of the program by the BOCES will result in improved service to pupils.
  1. meet all applicable requirements of the Education Law and requirements.
  2. be part of a program of services created in response to a formal request by one or more eligible recipients; and
  3. be more effective than services provided by an individual component or other eligible recipient.
 C.    Policy Requirements 

Policies regarding BOCES services are developed following interpretation of Education Law and Commissioner’s Regulations. The policy statements affecting approval and aid of BOCES services are listed below:

  1.  The District Superintendent may propose services for which there are no established criteria or guidelines by submitting to the Education Department, by October 1 of the year preceding the year for which service is requested, three copies of Proposal – New BOCES Service (Handbook 4)
  2. A person may not be employed by both a BOCES and a school district for the same contract period.
  3. Each service is approved for one year only and acted on annually by the Office of the District Superintendents and BOCES with advice from appropriate program units as needed. All services are subject to review as deemed appropriate. The Department will consider phasing in and phasing out of programs where there may be effects upon services to children.
  4. Major area programs such as career and technical education and computer services should be developed through involvement of component districts at the technical and executive levels, particularly during the phases of planning, monitoring and evaluation.
  5. A district requesting an aidable or duplicated, non-aided service to be provided on the basis of a cross-contract with another BOCES other than its own must be included on a CO-SER from both the receiving and providing BOCES. The established form for cross-contracting should be used. Non-aided, non-duplicated services may be provided to a district from another supervisory district without establishment of a cross-contract from the receiving BOCES. Such service should be included on the providing BOCES CO-SER listing the district as a non-component.
  1. Each aided service must be operated on a shared basis.
    1.  A service rendered to a single district is not considered a shared service.
    2. A service shared by school districts in two or more BOCES must originate with one BOCES and be secured through cross-contract by other BOCES.
    3. Sharing is established by BOCES employees delivering a service to two or more districts either at the same time (concurrently) e.g., career and technical education, or one after the other (successively) e.g., itinerant services.
    4. Neither BOCES, in designing a program, nor a district, in receiving a program, may establish preconditions for the delivery of a service which will restrict sharing.
  2. To justify approval for BOCES aid, services provided must meet or exceed instructional or budgetary standards. It is particularly important that teachers and other professional employees of BOCES be subject to the same requirements for certification as if they were employed by school districts. Also, physical facilities essential to providing a satisfactory environment for the proposed service must be available and meet Department standards and requirements.
  3. Services provided by itinerant or other district-based personnel must meet the following criteria to be eligible for aid:
    1. A single district is limited to aid on three-fifths (60 percent) of a person’s time.
    2. The program must be shared by two or more districts or a district and BOCES. Sharing with BOCES means sharing with a BOCES service supported by General Fund revenues from two or more districts (non-grant funded). It is possible that in instances where a teacher has dual certification, the teacher may be placed in one certification area and teach in another certification area in a second district.
    3. Any exception to sharing of staff by two or more districts or a district and BOCES requires submission of a rationale for BOCES providing the service, and special approval, based on the rationale. Under no circumstances is it acceptable for an individual to be employed part-time by both BOCES and a school district if the employment results in the individual serving a single district exclusively.
    4. BOCES staff provided to districts on an itinerant basis (district determines the specific job tasks and supervises their completion) are to:

    Be certified; and/or
    Possesses training/experience not easily duplicated; and/or
    Be used as coordinators or managers

  4. If a district receives more than 60 percent of a central or area service, the circumstances will be reviewed on a case-by-case basis.

  5. Aid on BOCES services is authorized by an approved, aided service application (CO-SER) for service to component districts. In the case of CROSS CONTRACTED service where service is provided by one BOCES (provider) to another BOCES (receiver), the providing BOCES requests CO-SER approval to provide service to the receiving BOCES. The receiving BOCES requests CO-SER approval and aid for each component district which requests the service.

  6. In limited instances, BOCES may contract with public agencies and independent colleges for part-time personnel where such service is in support of a BOCES-operated program, where full-time personnel are not needed or available, where part-time personnel are not available or where part-time employment in BOCES would affect the full-time employment status of individuals. Such contracting arrangements may only be done with prior approval from the State Education Department, and require submission of a rationale by the District Superintendent.

  7. Use of consultants, on a short-term basis, will be approvable where qualified staff are not available and where their use does not supplant those aspects described as part of a BOCES-operated service.
  8. BOCES services which have as a primary purpose the provision of equipment or supplies for district use require that such equipment or supplies be shared by two or more districts during the fiscal year, e.g., instructional materials development.
  9. BOCES services which provide equipment or supplies for district use in support of a service shall be eligible for aid if district placement is necessary to the delivery of an approvable, aidable service, e.g., instructional technology.
  10. BOCES may provide, with prior approval, pilot activities to one district for up to two years with aid where such pilot is to provide BOCES with information, lacking from any other source, about the technical effectiveness of new applications and procedures. Demonstration projects designed to determine district interest in expansion or replacement of current service options are not considered to be pilots and require a minimum of two districts to provide service with aid. Both pilot and demonstration projects require compliance with Criteria/Guidelines.

Activity: An activity is the means by which a BOCES service program is provided to school districts. The title assigned to each activity and the standards for approval of each activity are included in Handbook 2: Criteria/Guidelines. In the case of career and technical education, several activities are included in a single service program. Activities are identified in the budget by a four-digit Uniform System of Accounts code which is assigned to each title in the Criteria/Guidelines. 

Area Program: An area program may contain a mixture of a BOCES-operated service at a BOCES Center and/or district-based service. The two primary characteristics of an area program are that scheduling of staff in the district is determined by the task rather than time and the standards for delivery of the service are determined on the basis of consensus of the BOCES and participating districts. All staff must serve two or more districts. 

Authorized Provider*: Authorized provider means an independent contractor, including but not limited to a school district, a public agency or not-for-profit corporation, with which a BOCES is authorized to contract for the provision of a specific service. 

BOCES-Operated Service*: BOCES-operated service means a service which is provided either:

Central Service: BOCES organizes, provides, and evaluates service programs which are provided at a central location(s), e.g., career and technical education, educational communications. 

Cooperative Service Application: Cooperative service application (CO-SER) means an application by a BOCES for approval of a program of BOCES-operated services, which consists of a program description and a proposed budget in a form prescribed by the Commissioner. 

Criteria/Guidelines: The Criteria/Guidelines are minimum standards of service for each service program which has been reviewed and determined to be an approvable BOCES service. 

Developmental Activity: A developmental activity is a new function, within an approvable service area, which is conducted for the purpose of developing, piloting, demonstrating, or refining a new or innovative practice or technique. 

Eligible Recipient*: Eligible recipient means an entity eligible to receive a particular BOCES-operated service in accordance with a specific statutory authorization, and may include but shall not be limited to a component school district, a non-component school district, the United States of America, the State of New York, a community college, an agricultural and technical college, a public agency, a not-for-profit corporation or a non-public school. 

Itinerant Service: An itinerant service is one in which BOCES personnel function as part-time staff in two or more school districts. BOCES is responsible for hiring and supervising the employment of the staff person and the school district is responsible for setting and monitoring the program parameters within which the staff person will operate. Service to each district may be for a part of each day, for certain hours or days of each week or for a certain period of a school year. 

New Service: New services are those which are not included in the Criteria/Guidelines. A New Service Proposal should be submitted to the Department for review by October 1 of the year preceding the proposed year of operation. 

Operating Plan*: Operating plan means the aggregate of the approved cooperative service applications for all shared services to be provided by a BOCES in a particular school year. 

Program Description: A program description (Attachment B) is a narrative which is submitted with a CO-SER to identify, for planning and review purposes, the nature of the service, BOCES role in provision of the service, the needs for which the service is planned, the planning to establish the service, the goals and objectives of the service, and the evaluation which will be used to determine achievement of service goals and objectives. A program description is required for new services, and existing services with changes in nature or patterns of delivery. 

Regional Service Program: A Regional Service Program is an area program or central service which is developed for and provided to a multi-BOCES service area (e.g., computer services – administrative).

Revenue: A revenue is an external source of income which supports expenses in the service program budget. Revenues are reported on CO-SER page 4, Verification of Sharing and Analysis of Revenues. (Internal adjustments to budgets are transfers, and are reported on CO-SER page 3, Transfer Worksheet.)

Shared Service*: Shared service means an approved BOCES-operated service which is provided on a cooperative basis to:

Special Aid Project: A special aid project is a service program which is:
Transfer: A transfer is an internal adjustment to a service program budget for service provided to or received from other service programs. Transfers are reported on CO-SER page 3, Transfer Worksheet and either increase or decrease the budget which is supported by external revenues.

 *Based on Commissioner’s Regulations Part 112.2    



The Cooperative Service Application (CO-SER) is the formal document through which a BOCES requests approval of the Commissioner of Education to operate a service. Services funded by General Fund revenues
are required to be submitted as a CO-SER to the Education Department for review and approval.

The CO-SER contains information about expenditures, revenues and activities for the planned service in order to provide a factual basis for decisions on approval of the service. It also provides a means to follow trends of expenditures and revenues from budget to final financial report. 

Each CO-SER represents a separate service program, the identity of which must be maintained throughout the entire cycle of budgeting, operating and reporting. 

Any service for which a BOCES proposes to submit a CO-SER must be a service for which a Criteria/Guideline has been established in Handbook 2 in accordance with Section 1951(3), the Uniform Taxonomy for BOCES Services. The Criteria/Guideline for a specific service describes the standards and conditions which must be met for approval and/or aid of the proposed service. The Criteria/Guideline for each service also determines the activity code in accordance with the Uniform System of Accounts for BOCES and, usually, the range of program serial number used. 

If a Criteria/Guideline has not been established for the proposed service, then a new service proposal must be submitted and tentative Criteria/Guideline indentified prior to the submission of a CO-SER. Handbook 4 describes the process for the development of new service proposals. 

A.The Cooperative Service Application (CO-SER) 

A complete CO-SER consists of two parts: the program data pages, which are submitted electronically, and the program description, which is submitted on the prescribed Attachment B, either on paper in duplicate or electronically. The program data pages as outlined below may be completed through the use of software approved by the Office of the District Superintendents and BOCES. Regardless of the mechanism chosen, all program data pages should be sent whenever a CO-SER is submitted.


  1. Page One – Cover Page
    Basic program information and certification date are required on the cover page.

  2. Page Two – Service Cost Worksheet and Program Data Worksheet
    The Page 2 worksheet is broken into two sections: Section A provides information on proposed expenditures related to operation of the service program. Section 2B provides basic program data required for review and approval.

  3. Page Three – Transfers Worksheet
    Data on internal transfer of costs between BOCES service budgets is required on Transfer Worksheet.

  4. Page Four – Verification of Sharing and Analysis of Revenues
Verification of district participation and identification of all external sources of revenue are identified on the Verification of Sharing and Analysis of Revenues Worksheet.

The second part of a complete CO-SER, the program description, provides information necessary for program review, including planning, service goals and the BOCES role in service provision. 

B. Identification and Coding of Service Programs

  1. Class and Division Both this handbook and the Criteria/Guidelines Handbook are organized into three main classes of BOCES service: instructional, instructional support and non-instructional. Each class is further divided into one or more divisions, as shown below. Any BOCES service will be considered within one – and only one – class and division. The class and division appropriate to a given service is found in the Criteria/Guideline for the service.



    Instructional Support


    Career and Technical Education
    Special Education
    General Education

    Pupil Services
    Instructional Support
    Staff Development
    Curriculum Development

    Personnel Services
    Business Office
    School Lunch

  2. Program Serial Number: New Services
    Each CO-SER is assigned a three-digit numeric code, called the program serial number. This three-digit number is used by the BOCES and the State Education Department to identify each service program on State aid claims and other reports. Each BOCES will assign a program serial number to any newly-submitted CO-SER. Repeat services will have program serial numbers assigned by SED as part of the creation of the Preliminary Approval Document. As a consequence, program serial numbers will continue from year to year for any given service, unless the numbering is specifically changed by the BOCES. 

    When preparing new services for submission to the Office of the District Superintendents and BOCES, each CO-SER must be assigned a program serial number following the range of codes assigned by the Uniform System of Accounts. Each Criteria/Guideline also identifies the acceptable range of codes for a particular service. A general guide to program serial numbers is shown below.  


    Service Program

    Program Serial Numbers

    Career and Technical Education

    101 – 199

    Special Education

    201 – 299

    Itinerant (All)

    301 – 399

    Other Service Programs

    General Education

    Instructional Support


    Operation and Maintenance

    Internal Service Activities

    Special Aid Projects


    401 – 499

    501 – 599

    601 – 699


    702 – 799

    801 – 999


  3. Program Serial Number: Repeat Services or Amendments
    When an amendment or revision is made to a service program after initial submission of a CO-SER, the same program serial number is kept and a letter (A, B, C, etc.) is added to identify the CO-SER as an amendment. In December of the current year, the Department takes current year data, rolls it over and creates an "initial submission" database. When an amendment or revision is made to this data, the same program serial number is kept and a letter (A, B, C, etc.) is added to identify the CO-SER as an amendment and to distinguish it from previous amendments. To insure that all CO-SERs sent are accepted into the database, BOCES might wish to use an amendment code on all CO-SERs, including those for new services.
  4. Internal Service Activities
    Activities which are operated solely to service BOCES service program needs and whose costs are fully supported by transfers among program budgets may be accounted for in the 701 – 799 numbering series. CO-SER 701 has been reserved for costs associated with Operation and Maintenance. Additional CO-SERs may be filed for each distinct activity (i.e., Special Education Support Services, Special Education Administration and Supervision, Career and Technical Education Administration and Supervision) which serves and is financially supported by more than one service program. Internal service activities are acted upon in the service to which they are transferred. An internal service activity CO-SER is accepted for information only.
  5. Administrative Budget and Capital Budget
    It is not necessary to submit CO-SERs to show the administrative or capital budget, but many BOCES include the information in their submissions. BOCES is required to submit the SBM-4 and SA-111.
  6. Special Aid Projects
The Uniform System of Accounts requires that the Special Aid Fund must be used to account for service programs supported in whole or in part by federal grant, State grant or specified categorical aid funds. Special Aid Fund activities do not need to be submitted for review and approval. Program serial numbers from 801 – 999 will be used. Service programs which include revenues from components in addition to grant funds will require two CO-SERs – one in the Special Aid Fund and one in the General Fund – if the component revenues are eligible to generate BOCES aid. Special Aid Projects which have a grant cycle extending beyond a single fiscal year (July to June) require a separate CO-SER for each fiscal year in which funds will be expended. Each application should estimate the amount of funds which will be expended in each fiscal year.

C. The Annual CO-SER Cycle

    The CO-SER cycle is an approximately two-year time period, beginning in October of the school year preceding the year of CO-SER operation and extending through October of the school year following CO-SER operation. During this period, a number of submissions are requested from BOCES, as described below. The dates indicated are the latest date by which the action should have been taken.

    October 1 
    BOCES submits new service proposals for the following school year, if necessary. 

    December 15 
    Office of District Superintendents and BOCES sends BOCES the Preliminary Approval Documents for the following school year to review. PAD is based on approved CO-SERs for current year, plus an inflation factor. 

    February 1 
    BOCES returns preliminary approval document to SED, indicating deleted, withdrawn or amended services.
    BOCES submits a CO-SER electronic file for any new service, and program description. 

    March 1 
    BOCES submits copy of administrative allocation of costs.

    August 1 
    The District Superintendent submits a letter affirming that signed AS-7 contracts for all components are on file in the BOCES. 

    October 1 
    BOCES submits Q-Amendments of CO-SERs to match the SA-111.
    BOCES submits Final State and Local Cost Reports, with costs for special education students adjusted based on actual participation.
    BOCES submits Annual Staff Development Evaluation. 

    October 15 
    BOCES submits data for 602 Report. 

    December 1 
    BOCES submits SA-116A-BOCES Rent Payment Worksheet.
    BOCES submits Annual Classroom Lease Approval. 

    June 15 
    BOCES submits SBM-4: BOCES Budget.
    BOCES submits A-Amendments of CO-SERs to match SBM-4.
    BOCES submits Preliminary State and Local Cost Reports. 

    June 30 
    BOCES submits electronic files for any services requiring CO-SER amendment.

D. Amendments*

  1. General
    Whenever BOCES changes the nature of a previously-approved service, or whenever BOCES extends a previously-approved service to additional districts, a CO-SER amendment must be submitted. Whether the service is directly provided by the BOCES submitting the amendment, or is provided pursuant to cross-contract, does not affect this requirement. There are two general categories of amendments: those which require approval prior to providing service and those which do not.
  2. Amendments requiring prior approval
An amendment to an approved CO-SER must be filed with the Office of the District Superintendents and BOCES, and approved prior to BOCES providing the service, in the following circumstances:

  1. Changes in participation:
    1. Central service – any change in the pattern of sharing which results in unshared services or where one district receives more than 60 percent of the total service. A rationale for provision of such service must be submitted for consideration and review by the Department;
    2. Itinerant service – withdrawals by districts or changes in the amount of service resulting in unshared staff positions or amounts of service which are inconsistent with either general or specific Criteria/Guidelines. A rationale for an unshared staff position must be submitted for consideration and review by the Department.
  2. Changes in program:

    Any change in a program which affects the essential characteristics which were originally approved, including:

    1. Any change in the nature of the service which is not covered by the original approval, e.g., moving from a dial-up computer connection to an internet connection in an instructional technology or administrative computer service.
    2. Any significant addition or change in the activities, such as the addition of fingerprinting to a safety/risk service.
  3. Amendments Not Requiring Prior Approval

A CO-SER amendment is also required when BOCES extends a previously-approved service to additional school districts or other eligible users. However, these amendments are submitted on a scheduled basis, rather than prior to provision of service. 

*Based on Commissioner’s Regulation Part 112.4

E. Department Actions
      All CO-SERs submitted are acted on by the staff member of the Office of the District Superintendents and BOCES assigned to supervise the BOCES submitting the CO-SER. The action taken is entered into the SED database. Actions which may be taken on a CO-SER, and a brief discussion of their meaning, are as follows:
      APPROVED  The BOCES has approval to operate the activity as described in the CO-SER application.
      With Aid  Component school districts which participate in the service are eligible to claim aid on expenditures.
      Without Aid  The service is approved, but is not eligible for BOCES aid.
      (TA) (EX) (EP) The service MAY be eligible for either transportation aid (TA), excess cost aid (EX), or employment participation aid (EP).
      Contingent  The service is approved if the conditions coded in the Comments/
      Restriction section of the CO-SER and/or listed in the Comments/
      Restrictions section of the description are fulfilled.
      Aid Restriction  Part of the service, as specified by a dollar amount, is not eligible for aid, as identified in the Comments/Restrictions. If VA is listed, the aid restriction is variable for each district. The restriction for each district is found on page 4.
      The application does not meet the criteria for review, as noted in Comments/Restrictions. If the CO-SER is returned without action, the BOCES does not have the authority to operate the activity described in the CO-SER; the CO-SER must be revised and resubmitted for review.
      NOT APPROVED  The service does not meet criteria for approval. BOCES may not provide the service for which application was made. The CO-SER may be revised and resubmitted or the decision appealed following the actions described in Procedures for Appeal.
       The District Superintendents and BOCES Office does not take formal
      action on these submissions. Data has been accepted to meet Department needs for information.
      WITHDRAWN  A service which was previously approved has been withdrawn at the request of the BOCES.

      The Office staff member may indicate the reason for the action taken by including one or more comments in the data base. These comments are shown as text in Report 10. Appendix C provides a list of currently-used comment codes.

F. Procedures for Appeal

Any action taken on a CO-SER may be reconsidered upon appeal to the Coordinator of the Office of the District Superintendents and BOCES and by further appeal to the Coordinator, Office of Facilities, Management and Information Services. 

Appeals MUST be made over the signature of the District Superintendent of Schools. 

Appeals must be made in writing and must include a description of the situation warranting the requested change in the decisions, reference to policy and guidelines, reasons why policy or guidelines do not apply to the proposed service and correlation with other policy or guidelines which allow approval and/or aid. A copy of the appeal should be forwarded to the last level which disapproved the CO-SER. 

If there are special conditions, exceptions or circumstances connected with a particular service program, these should be described when the original CO-SER is submitted. Oftentimes, this information would be sufficient to warrant an exception in approval and thereby avoid the correspondence and delay needed to make the appeal.  

Additional frequently-used sources might include:

8. Certification Date

The certification date indicates the date that the CO-SER was prepared/amended and submitted by the BOCES; it should be changed each time the CO-SER is changed. The date is changed using either the 1-2-3 edit function or the macro DATEMAC. If the macro has been installed in the worksheet, press the ALT key and the M key at the same time, then enter the new date as MM-DD-YY.

9. Office Use Only

The "Office Use Only" section is reserved for use by the Office of District Superintendents and BOCES for entry of data elements relating to CO-SER approval.

D. Service Cost Worksheet – Page 2A

The budget and other data elements related to cost of the service program are reported on the service cost worksheet. All budget entries should be reported as whole dollar amounts. The distributed copy of the Lotus template is formatted to display to the nearest whole dollar. Please do not change this formatting, except as noted in the section on template modifications. 

If certain budget items require itemization or explanation, send the information on paper with the program description. Do not put explanations or itemizations in the spreadsheet. 

Expenses on the Service Cost Worksheet should be reported as a single line of data, except for career and technical education, where expenses are reported by cluster, and combined special service education where expenses are reported by service.

6. Net Transfers
The template will include the net transfers displayed on Page 3.  

7. Total
The template will calculate the total, including any transfer charges or credits, and place the total in this cell.  

E. Program Data Worksheet – Page 2B

For each activity identified in the budget on page 2A, Service Cost Worksheet, program data related to staffing and enrollment should be reported on Page 2B.   Program data for career and technical education services are reported by course; data for special education services and other services are reported by activity, and data for itinerant services are reported by district.   Instructions for completing those Program Data Worksheets which are unique to particular services are provided in Part IV of this handbook.  

  1. BOCES BEDS Code and Program Serial Number
    The template will copy these fields from Page 1.  
  2. Site Code
    The template will display the site code entered on Page 2A.  
  3. Course or Position Title/District Name
    If desired for local use, this field may be used for text identifying courses, position titles or district names. This data is not read by the SED computer and thus is not placed in the database. 
  4. Activity Code or BEDS
    For career and technical education CO-SERs for service to school-age students, the four-digit course code should be placed in this field. CO-SERs for adult career and technical education should use the four-digit cluster code. 
    Itinerant CO-SERs should show a school district or BOCES six-digit BEDS code in this field. If several positions are shared with BOCES, the BOCES BEDS should be listed opposite each shared position.  
    In most other CO-SERs, the field should contain the activity code shown on Page 1 of the CO-SER.  
  5. Course Level
    This field, used for career and technical education CO-SERs only, should contain 1 or 2 for the first and second years of a two year program, 9 if the course is other than a one year sequence or 8 if the course is part of an adult program.  
  6. Enrollment
    This field, used for career and technical education and special service programs only, should contain the enrollment for each course or cluster as appropriate. Only whole numbers should be entered.  
  7. Position Code/Number
    Except for itinerant services, the position code for each type of employee for which funds are budgeted on Page 2A should be shown in this field. Similar positions should be aggregated, e.g., all teachers, position code 26. A list of position codes is found in Appendix B.   
    For itinerant service CO-SERs, the field should contain a position number for each itinerant position. Position numbers are sequential and equal to the number of persons serving as itinerants in the CO-SER. Only one position number should be listed in a cell: do not use entries like "1 & 2."  
  8. Full-time Equivalent
    The full-time equivalent for each position should be shown in this field. A maximum of two decimal places should be used. Do not modify the spreadsheet to display more than two decimal places.   
    If, in an itinerant CO-SER, an employee is shown as shared with BOCES, the FTE cell opposite the BOCES BEDS code may be left blank and the employee’s time used by BOCES shown in the CO-SER where the employee provides service.
  9. Subtotals The template calculates subtotals for enrollment and FTE. Do not modify the spreadsheet to provide overall totals.  

F. Transfers Worksheet – Page 3

A transfer is an internal adjustment to a service program budget which either charges the budget for costs incurred in another service program or fund, or credits the budget for service provided to other programs. Only totals need to be included in each category. Inclusion of individual CO-SER entries is optional.   Whole dollar amounts should be used in the template. If providing optional individual CO-SER entries, only actual program serial numbers should be used: do not use "dummy" numbers like 200. If included, a single program serial number may be used only once each in the charges or credits section, respectively.  

  1. BOCES BEDS Code and Program Serial Number
    The template will transfer the contents of these fields from Page 1.  
  2. Transfer Charges
    1. Operation and Maintenance .950 Report charges to this service program for costs incurred in Operation and Maintenance, Program Serial Number 701.
    2. Other Service Programs .960   Report total charges to this service program for service costs incurred by use of other services.   Charges to service programs from the administrative budget are not approvable and will be rejected by the database input editing routine.  
    3. Other Funds .920   Show revenues collected in this service program budget and transferred to another fund e.g., school lunch fund for expenditure. Enter the alphabetic fund code in the column marked Fund Code and the dollar amount of the transfer in the column marked $ Amount. 
    4. Total The template should be set up to calculate and display total transfer charges in this cell.  
  3. Transfer Credits
    Report in this section total receipts from users within this BOCES.  
  4. Net Transfers The template will calculate and display net transfers.    
G. Verification of Sharing and Analysis of Revenues – Page 4

Page 4 of the CO-SER verifies the sharing relationship among districts for central services or area programs. The sharing relationships for Itinerant Services are identified by position number on the Service Cost Worksheet, CO-SER Page 2B.   
All external sources of revenue are reported on this page. Revenues from sources within the BOCES should be reported as transfers on CO-SER Page 3.  

  1. Cross Contract Codes 
    This area should be completed whenever service to districts is purchased from other BOCES. Data should be verified with the selling BOCES. If service is purchased from more than one BOCES, a separate Page 4 must be used for each BOCES. If part of a service is purchased under cross-contract and part is provided by BOCES staff, separate Page 4s should be used for each part of the service. 
    1. BOCES Code Enter a single six-digit BEDS code of the BOCES from which service is purchased. Enter an apostrophe, then four spaces, then the BEDS code. Remember to use the numeric zero, not a capital "O".  
    2. Program Serial Number Enter the Program Serial Number used by the selling BOCES to identify this service. This number is used to verify service approval on the selling BOCES CO-SER. Enter an apostrophe and one space to properly locate the PSN in the cell.  
  2. BOCES BEDS Code and Program Serial Number   The template will transfer these data items from Page 1.  
  3. Activity Code The template will transfer the activity code entered on Page 1.   Where multiple Page 4 records are being submitted, BOCES may find it advantageous to separate sets of pages by using unique activity codes. For example, physical therapy in a special education CO-SER may be kept separate by using the activity code for PT (6716) on each Page 4 which reports revenues for PT.   
    Where a unique activity code is desired, simply unprotect the cell (DH13 on the original Page 4) and enter the desired activity code. 
  4. Basis for Charge
    All CO-SERs must indicate the basis by which users are charged for the service. Only one basis for charge should be checked on a single Page 4.  
    The basis for charge is entered in the template using the Edit function. Go to the appropriate cell (CT12 and CT14 on the initial page) and press the F2 key to enter the edit mode. Use the cursor keys to place the cursor under the character you wish to change, press the DEL key, then enter the character you want to add. (In these fields, you will either change a blank space to an "X" or vice-versa.)   
    If expenditures and revenues are pooled among two or more CO-SERs, the same type of Basis for Charge must be selected and an indication included in Attachment B – Program Description, that pooling is being used.  
    1. PERCENT should be checked when revenues for the service are based on the proportion of total service in which each user participates.  
    2. RWADA should be checked when revenues for the service are based on the total service budget divided by student enrollment or attendance in user districts.  
    3. COMBINED RATE should be checked when service costs for several activities within a service are combined to establish a single cost base from which users are charged for the service. If multiple combined rates are used, submit a separate Page 4 or set of Page 4s for each unique rate and identify each different rate sequentially, e.g., 1, 2, 3, etc. in the $ portion of the per pupil charge category. Do not submit multiple Page 4 records simply with Combined Rate checked: identify each uniquely.  
    4. FTE should be checked when the basis for charge is the full time equivalent of personnel providing service to the user. This basis for charge must be used in all itinerant service CO-SERs.  
    5. PER PUPIL OR UNIT should be checked if the cost for service is based on a fixed per pupil or unit charge. If more than one charge is used for a single service, a separate Page 4 should be used for each unit charge. Whenever Per Pupil or Unit is checked, the amount per pupil or unit must be shown. The amount so entered should be in whole dollars: the database input routine will ignore decimal parts. Use the Edit function to enter the amount: press F2, move the cursor to the right of the dollar sign and enter the amount.
  5. Listing of School Districts and Other Users
    Page 4 should list all school districts or other users which have made formal requests (Education Law Section 1950 (4) (d)) to participate in this service. Users should be grouped by account code as follows:

    Component districts of this BOCES: account code 2252.   

    Non-components, including non-public schools, other approvable agencies and components of other BOCES receiving service directly: account code 2253.   

    Other BOCES: account code 2254.  

     Tuition: account code 1310. A sponsorship agreement must be on file at BOCES for activities supported by tuition.  

     Recoveries: account code 1422.   

    Federal or State Grants.   


  6. Name
    If desired for local use, the names of school districts, other users of the service or revenue sources may be entered in this column. This data is not read by the upload routine.  
  7. BEDS Code
    Enter, in sequential order, the appropriate six-digit BEDS code for each public school district or other BOCES. Most BOCES will enter their components on a master template, then use the master for all CO-SER preparation. Because the upload routines will ignore any entries without a total charge listed, the master list can be used without the need to delete BEDS codes for districts not requesting a service. 

    The full twelve-digit BEDS code must be entered for non-public schools and other agencies which have been assigned twelve-digit codes. Do not use dashes or other characters; and do not use a capital "O" as a substitute for zero.  

    If a twelve-digit code for a non-public school is not available, call your contact person at the Office of the District Superintendents and BOCES. Do not leave the field blank or enter only six digits.   

    BEDS codes beginning with zero will display as five-digit codes because Lotus suppresses display of leading zeros. Although these BEDS codes will upload correctly, you may wish to precede the code with an apostrophe. This action will make the entry a "label" and will display the leading zero.  

  8. Account Code
    Enter the appropriate revenue account code. A list derived from the Uniform System of Accounts is included as Appendix A.  
  9. Enrollment

This field should be completed only for instructional services, including itinerant.  

  1. School Age Enter, by district, the number of enrolled public or non-public students participating directly in this service. Use whole numbers. 
  2. Postgraduate

Identify, by district, participants in the service who are not enrolled in a component school district as elementary or secondary pupils. Use whole numbers.  

10. Total Charge
Enter the whole dollar amount which will be charged to the user.  

11. Office Use Only
This section is intended for use by the Office of the District Superintendents and BOCES for aid decisions and recording of contract dollars.  

12. Totals

The template will calculate and display totals for the enrollment total charge and contract dollars columns. If multiple Page 4s are used, the formula should be modified to display an overall total for the respective columns.   

The overall total charge should be equal to the total shown on Page 1. The totals on Page 2A and Page 4 will usually agree, but may differ if a pooled rate is used.  

 Because the Page 4 total enrollment does not include students for whom billing occurs in another CO-SER, it may be different from the total enrollment shown on Pages 1 and 2B.        

H. Preparing Print Files

CO-SERs are submitted to the Office of the District Superintendents and BOCES as "print files" generated by the Lotus 1-2-3 package from a Lotus 1-2-3 "worksheet file" prepared by BOCES staff. The worksheet remains at BOCES and serves as the basis for amendments and subsequent years’ CO-SERs. Accordingly, it is important that all worksheets are backed up and the backups are kept in a secure location. Similarly, it is good practice to save worksheets at regular intervals, particularly if making large-scale changes.   

Print files are a product of the worksheet. Once created, print files can be viewed using the "TYPE" command contained in DOS or by using "BROWSE", a public-domain program available from the Office of the District Superintendents and BOCES.  

        A print file is created as the result of the following sequence:  
  1. Review the worksheet which has been created/revised for completeness and consistency. Go to cell CZ68 and ensure that Pages 1, 2A and 4 are equal. If they are not, and should be, correct the worksheet.  
  2. Save the worksheet.  
  3. Place a formatted diskette in the drive which the Lotus 1-2-3 package will use to create the print file. (Most BOCES have microcomputer experts who can help change Lotus 1-2-3 if it has been set to save print files to the hard disk.)  
  4. Holding down the ALT key, depress the G key. Release both keys.  
  5. A message will appear on the message line, asking for the name of the print file. Enter a name for the file. The name should contain the CO-SER number and any other characters up to a total of 8. Examples of possible file names include "COSER101" and "COS10102".  
  6. The screen will show Lotus 1-2-3 paging through the worksheet as it creates the print file. You should see the disk access light illuminate on the drive containing the floppy diskette.  
  7. Once Lotus 1-2-3 indicates "READY", the print file has been created. You may now go on to create additional print files if required. An IBM-compatible diskette will hold up to 10 CO-SER print files.  
  8. When all print files have been created and sent to the submission diskette, prepare a transmittal memorandum to be signed by the District Superintendent. Check to insure that all print files on the diskette(s) are listed on the transmittal.  
  9. Place the diskettes and transmittal in a crushproof container and send to SED.

I. Template Modifications

Two types of modifications to the template have been discovered by BOCES users: the need for additional pages, particularly Page 4, and the need for space for larger numbers on Page 2B.  

  1. Creating Additional Pages

The creation of additional pages is not a difficult process if carried out carefully. It is best done – at least initially – by someone familiar with the Lotus 1-2-3 package. Creation of new pages is basically a three-step process:  

    1. UNPROTECT the area into which the copy will be made.
    2. COPY the page into the unprotected area.
    3. MODIFY any formulae or macros affected by the creation of the new page.

The table below lists the initial ranges for each CO-SER page and the corresponding ranges into which the page may be copied. The Original Range is where you copy FROM, while the Copy Ranges are where you copy TO. Note that pages are always copied underneath one another.








Do not create additional copies of page 1





















Creating a new Page 4 would proceed as follows:  
UNPROTECT the range into which you wish to copy the page by entering /RU, the copy range as listed above, then press ENTER.   

Copy the page by entering /C, original range as listed above, press ENTER, copy range as listed above and press ENTER again. Go to the address to which you copied the page to make sure it copied correctly.   

MODIFY the cells which display the total of the enrollment, total charge, aid restriction and contract dollars columns to display an overall total on the last page ONLY.   

MODIFY the macro which creates the print file (cell C70) to revise the range of data which is to be sent to the print file. You will need to unprotect the worksheet range by entering /RU, and the address of the lines which you wish to edit. You will now be able to modify lines to accommodate extra ranges.   

Do not use the "Insert Row" command in Lotus 1-2-3 to change the print macro, or your spreadsheet copy will be modified. For example, to send a second page four to the print file, GOTO C85, EDIT (F2) the line of the data, position the cursor to the left of the q, insert the new range (rCS76.DI138~g), and press the ENTER key. 

MODIFY the macro which creates a hard copy of the CO-SER in the same manner in which you modified the print file macro. The macro to send the data to the printer is found at C64 and C65.   

REPROTECT the areas which you have modified by entering /RP and the ranges for the areas which you have changed.  

2. Accommodating Larger Numbers on Page 2A

The template as distributed will display a maximum of nine digits in the format 999999999 in all but the overall total box. Some CO-SERs will require that larger numbers be displayed. In such cases, a cell or cells will display a line of asterisks.  

 Do not change the size of any cells in the spreadsheet! The input processing of the data base is very sensitive to the position of data. If you need to display larger numbers, use the following procedure. It will allow for the display of eight digits in the format 99999999.   

Determine the cell or cells which need to be changed. Usually, this will be the "Totals" column (column AT in the original Page 2A).  

Reformat the display characteristics of the column by entering /RFF, a zero when you are prompted for the number of decimal places, the range of cells to be modified, and Enter. If the reformatting is successful, the data will display the full range of digits without commas.      



Appendix A of this handbook provided general information on preparation of CO-SERs using the Lotus 1-2-3 template. Each field on each program data page was described and the type of data usually required was presented. However, because different services may present unique circumstances, some variation in the data entered in the CO-SER may be required.   

This part presents those special circumstances where the general guidelines outlined in Appendix A should be modified. Appendix A and this section should, taken together, provide all the information needed for a BOCES staff member to prepare a completed CO-SER.   

A. Administrative Budget   

1. CO-SER Preparation   

Prepare CO-SER as instructed in Appendix A of this handbook, except as directed below.  

a. Page 1   

The CO-SER submitted to reflect administrative budget expenses should use Program Serial Number 001, activity code 1000 and Class/Division 32. Component revenues should be listed under Account Code 2250. Non-component and other BOCES revenues for administration charges should be listed under Account Code 2251.  

b. Page 2-A   

The budget for the Administrative CO-SER should use the activity codes listed below. Note that certain activities require that data be entered in a particular column in the spreadsheet.   

1010     Board of Education 
1240     District Superintendent 
1250     General Cost of Administration 
1310     Central Support 
1480     Planning 
1900     Undistributed 
1970     Interest on revenue notes: report in .490 column   

c. Page 2-B   

BOCES are not required to submit a Page 2-B as part of the Administrative CO-SER. The page may be submitted, however, if desired.   

d. Page 3   

Page 3 is completed as described in Appendix A.   

e. Page 4

A unique aspect of Page 4 in the Administrative CO-SER is that revenues from components of the BOCES are listed under account code 2250, non-components and other BOCES under 2251.   

B. Capital Budget   

1. CO-SER Preparation   

Prepare CO-SER as instructed in Appendix A of this handbook, except as directed below.   

a. Page 1   

The CO-SER submitted to reflect capital budget expenses should use Program Serial Number 002, activity code 1900 and Class/Division 32. Component revenues should be listed under Account Code 2250. Non-component revenues should be listed under Account Code 2255.   

b. Page 2-A   

The budget for the Capital CO-SER should use the activity codes listed below.  

1907 Rental: Report in .400 column 
1908 Dormitory Authority: Report in .440 column
1948 Bond Trustee Fee and/or Dormitory Overhead Fee: Report in .440 column
H910/920 Transfer to the Capital Fund: Report in Transfer column

c. Page 2-B

BOCES are not required to submit a Page 2-B as part of the Capital CO-SER. The page may be submitted, however, if desired.   

d. Page 3   

Page 3 is completed as described in Appendix A.   

e. Page 4   

A Page 4 must be submitted for rental expenses. Use activity code 1907. A separate Page 4 must be used for Dormitory Authority expenses. Use activity code 1908. A separate Page 4 must be used for capital fund expenses. Use activity code 1000.    

  1. Career and Technical Education Service Programs

1. General  

    1. Multiple Centers BOCES with multiple centers have the option of filing a separate CO-SER for each center or a single CO-SER covering all centers.   

      Special locations such as hospitals, airports or other specialized space typically rented for individual programs are not considered separate centers. Program information for these locations should be included with the center which has operational responsibility.   

      Where separate CO-SERs for multiple centers have been filed, the BOCES should operate with a common or pooled per pupil charge across all programs and locations covered in accordance with the uniform cost methodology. In such cases, the budget of a single CO-SER may not agree with the revenues shown therein. However, total expenditures for all affected CO-SERs must agree with total revenues.   

      Submit an Attachment B with each affected CO-SER indicating the additional CO-SERs with which costs are pooled.  

    2. Special Education Programs Separate CO-SERs should be submitted for career and technical education programs operated for special education students if: (a) the tuition is different from that charged for regular education students, or (b) scheduling is different from programs for regular education students or (c) the classes are limited to students who are classified.   

      CO-SERs for programs for the special education students should indicate Class/Division 12 (career and technical education), not Class/Division 11 (special education). The only indication of the clientele served will be in the "Type of Student" section on Page 1.  

    3. Programs for Adults Separate CO-SERs should similarly be submitted for programs operated for adults. Such CO-SERs should list activity code 0001.  
    4. Summer Extension Programs A separate CO-SER should be submitted for any career and technical education course which extends into the summer in order to meet minimum contact hour requirements for licensing.   Costs for such programs may be billed as a separate charge to districts shown in the summer program CO-SER or may be included in the tuition for the school year program. In the latter case, costs for the summer portion of the program would be transferred to the school year program using Page 3 of the affected CO-SERs.  
    5. Adults in Secondary Programs

Adults may be enrolled in secondary career and technical education programs and may be charged a lower tuition. However, written board policies must be established and submitted to the State Education Department. The policies must provide for (1) reduction of tuition and (2) collection of tuition by BOCES on behalf of component boards. A majority of participating districts must indicate agreement with both policies. 

  1. CO-SER Preparation

Prepare CO-SERs as instructed in Appendix A of this handbook except as directed below.  

    1. Page 1 Programs operated in whole or in part for school age students should show activity code 0000; those for adults should show activity code 0001.   
      All career and technical education programs should show Class/Division 12.  
    2. Page 2-A Budget data should be broken down by career and technical education cluster. A list of valid cluster codes is included as part of Handbook 2. Note that all cluster codes are in the range 3010 to 3990 and that all end with 0. All data associated with an invalid code is rejected by the database input editing program.   

      Undistributed costs, code 3990, may be used as a cluster code for expenditures which are difficult to assign to specific career clusters, e.g., substitutes or cross contracts with other BOCES.   

      Where separate CO-SERs for multiple sites are submitted, administrative (code 3010) and/or instructional support (code 3020) costs may be reported in each CO-SER or may be combined for all sites. In the latter case, a separate Page 2-A should be submitted with one CO-SER which lists these central costs. A unique site code should be entered on this page.  

    3. Page 2-B CO-SERs for career and technical education programs operated in whole or in part for school-age students should have Page 2-A data broken down by career and technical education course. A list of valid course codes is included in Handbook 2. Note that course codes are in the range 3010 to 3980: all begin with a 3. Data associated with invalid codes is rejected.  

       CO-SERs for adult programs should provide Page 2-B data aggregated at the cluster level. 

      Enrollment in courses or clusters, as appropriate, should be entered on the same line as the FTE of the course/cluster teachers: position code 26. Where two courses are conducted by the same teacher simultaneously, allocate the teacher’s FTE among the two courses. Do not list a course enrollment without also listing a teacher’s FTE. Lines not containing both pieces of data are rejected.  

    4. Page 3 Page 3 is completed as described in Appendix A.
    5. Page 4 A separate set of Page 4s should be submitted if both school-age and postgraduate students are served in a single CO-SER. The set of Page 4s for the postgraduates should be coded 0001.  

       Postgraduates are defined as: 1) pupils who have completed the requirements for a high school diploma and 2) whose tuition costs are paid by a school district.  

    6. Attachments: Sponsorship Agreement

A sponsorship agreement must be submitted for each adult career and technical education CO-SER which is supported totally by tuition to individuals (account code 1310). An explanation of this policy may be found by contacting the Office of District Superintendents and BOCES. A sample sponsorship agreement is included as Appendix F of this handbook.  

D. Special Education Service Programs

1. General
a. Application Requirement

Co-SER's for school year special education programs may be submitted based on either:  

A separate CO-SER should be submitted for summer programs, using activity code 4201.  
In any case, all expenses for a student or group of students should be reported in a single CO-SER.  

b. Tuition Rates

With the agreement of all participating districts, the BOCES can pool the budgets of several classes (respecting Excess Cost procedures) and charge a common per pupil rate. It is expected that expenditures and revenues will not agree within individual program budgets; the use of a pooled rate should be reported in the program description.  

c. Charges for Related Services

Related services are those services which are provided to pupils with handicapping conditions pursuant to Section 4402 of Education Law (e.g., speech, physical therapy, psychological services). Related services may be supported by district funds or through the use of funds under the Individuals with Disabilities Education Act.   

Participating districts must agree on one of the following methods of charging for related services for pupils enrolled in BOCES classes.  

A separate CO-SER may be submitted for related services using program serial numbers in the 700 series. If this method is chosen, all costs must be transferred for billing purposes to the CO-SER in which the base instructional service is provided.*  

 *The unit cost for all services in special education must be adjusted in the final billing to reflect actual participation, including related services.  

2. CO-SER Preparation

Prepare CO-SERs as instructed in Appendix A of this handbook, except as directed below.  

E. Itinerant Service Programs

  1. General

a.  Services Covered

All itinerant service CO-SERs are in the 300 series, no matter which class or division in the Criteria/Guidelines includes the service.   

The duties and services expected from itinerant teachers or pupil service personnel are those in general use in school districts and described in current State Education Department publications. 

Any service not listed in the Criteria/Guidelines requires submission and approval of a New Service Proposal prior to submission of a CO-SER.

          b. Authorized Expenses

Objects of expense which may properly be included in the budget of an itinerant service are those which are necessary to maintain the service of the professional: e.g., salary, benefits, professional conferences, travel and supplies for the individual. Supervisory costs may also be included.  

 Certain expenses should not be reflected in an itinerant budget. These include: supplies and equipment for district or student use, rental charges, operation and maintenance and clerical or similar support service costs.  

c. Budgeting  

BOCES should operate itinerant services so that each participating district shares directly in the cost of maintaining a single service program. Participating districts are billed based on the proportion of service received by each district. 

  The basis for charge must be "FTE".  

2. CO-SER Preparation

Prepare CO-SERs as instructed in Appendix A of this handbook, except as directed below.  

PAGE 2-B  

For each itinerant position supported by a CO-SER, the Page 2-B of that CO-SER should show: the position number of the position, the BEDS code of each district or BOCES served by the position and the FTE provided each district or BOCES.   

If multiple positions are shared with BOCES, a separate entry should be made on Page 2-B for each position so shared.  

 If supervision is included as part of an itinerant budget, Page 2-A should show the BOCES BEDS code, position code 98 and the FTE of personnel providing supervision.  

F. Computer Services

         1. General

CO-SERs for computer service submitted by regional centers are approved via the Preliminary Approval Document, pending approval of the 793 Plan.   

Those receiving computer service via cross-contract will have computer service CO-SERs approved via the Preliminary Approval Document, pending approval of the CO-SER and 793 Plan from the BOCES regional center providing the service.   

The following directions, except as noted, apply to all computer services CO-SERs submitted for Instructional Support (instructional technology, library automation, computer support and guidance information system) and Non-Instructional Support (administrative service) computer services.  

    1. Criteria/Guidelines

      The Criteria/Guidelines for the services provide significant detail on the manner in which the services should be operated and the Attachment B, the program description submitted by BOCES, should provide information on how BOCES will operate the service in accordance with the specifications of the Criteria/Guidelines. 

    2. Relationship to the 793 Plan
      Any changes in service made subsequent to submission of the 793 Plan – particularly the network diagram, use survey form or service description – should be detailed in a revised Attachment B. Changes in the nature of a service or the method of service delivery should be identified and approved prior to implementing the proposed change.   Unless changes to the 793 Plan are documented in the Attachment B and receive specific approval, approval of the application does not extend beyond those services described and approved in the 793 Plan.  
    3. Developmental Activities
Explain any developmental activity in the area of applications software or system design in the 793 Plan and/or Attachment B, the program description.  
2. CO-SER Preparation
Prepare CO-SERs as instructed in Appendix A of this handbook, except as directed below.  
  1. Page 2-A
All expenses for computer services are to be reported on a single line. Related expense columns .200, .300, .400 and .440 must be itemized if requested. 

Software should be reported in the column headed "Supplies and Materials", .300 or, if leased, "Contracted and Other," .400. 

Computer equipment is to be reported in the column headed "Capital Outlay Equipment", .200 or, if leased, "Contracted and Other," .400.  

G. Internal Service Activities
  1. General CO-SERs for internal service activities (701-799) include Operation and Maintenance and other internal service functions within the General Fund which are fully supported by transfers among program budgets and other funds.   

    Internal service activities should never have external sources of revenue, e.g., tuition, school district revenue. If there is any likelihood that during the year there will be a mixture of transfers and external sources of revenue, the CO-SER should be assigned a program serial number from 101 – 699 appropriate to the area of service as follows:   

    Career and Technical Education 101 – 199 
    Special Education 201 – 299 
    Itinerant 301 – 399 
    General Education 401 – 499 
    Instructional Support 501 – 599 
    Non- Instructional Support 601 – 699  

  2. CO-SER Preparation

Prepare internal service CO-SERs as instructed in Appendix A of this handbook, except as directed below.  

    1. Page 1 In most cases, there are no sources of revenue. The one exception to this would be a transfer from other funds (2801) which may be listed as a source of revenue when other funds are paying for service from the internal service budget.  
    2. Page 2a The net transfer should equal the total of 2a expenditures minus transfers from other funds (2801), if any.  
    3. Page 3 It is expected that transfer credits (.970) will be an amount which, when adjusted by transfer charges, will equal expenditures on Page 2a minus transfers from other funds (2801), if any. 
    4. Page 4

Page 4 revenue sources should be the same as the revenue sources on Page 1. As with Page 1, it is expected that there will be no revenue sources except 2801, transfer from other funds.






1310 Tuition from Individuals
1315 Continuing Education Tuition
1335 Other Student Fees and Charges
1422 Organized Activity Income (Recoveries)


 2250 Charges to Components: Administration and Capital
2251 Charges to Non-Component/Other BOCES: Administration and Capital
2252 Charges to Components: Service Programs
2253 Charges to Non-Components: Service Programs
2254 Charges to Other BOCES: Service Programs
2255 Charges to Non-Components/Other BOCES: Rent


2401 Interest and Earnings
2410 Rental of Real Property to Individuals
2412 Rental of Real Property to Governments/Districts
2414 Rental of Equipment to Individuals
2416 Rental of Equipment to Governments/Districts
2450 Commissions


2650 Sales of Scrap and Excess Materials
2655 Minor Sales, Other
2660 Sale of Real Property
2665 Sale of Equipment
2666 Sale of Transportation Equipment
2670 Sale of Instructional Supplies
2680 Insurance Recoveries
2690 Other Compensation for Loss


 2701 Refund of Prior Years’ Expenses
 2705 Gifts and Donations
 2770 Other Unclassified Revenues


 3140  Pre-Kindergarten
 3289  Other State Aid


 4109  Federally Affected Areas
 4110  Migrant Children
 4111  Career and Technical Education Incentives
 4126  Education of Children from Low-Income Families
 4170  Adult Basic Education
 4174  Welfare Education
 4219  ESEA Title IV-B: Libraries & Learning Resources
 4220  ESEA Title IV-C: Educational Innovation & Support
 4256  Handicapped Children
 4277  Vocational Education
 4289  Other Federal Aid
 4290  Job Training





01     Accounting and Accounting Clerks – Those who perform the activities of designating and maintaining financial, staff, pupil, program or property records; or controlling and certifying expenditures and receipts.

02    Administrative Assistant to Chief Executives – Assists the chief executive officer in developing policy and program plans and performing other executive management activities.

04     Assistant Director or Manager – Assists in directing and managing an operation of the BOCES for which policy and program plans have been broadly established.  

05    Attendance Clerk – Staff member who enforces compulsory attendance laws, analyzes causes of nonattendance and identifies patterns of nonattendance for the purpose of improving school attendance.

06    Attorney – Staff member who is qualified to practice law and perform the activities of an attorney for the BOCES.

07    Budget Analyst – Principal activity relates to budget formulation, operation and analysis.

08    Chief Executive – Performs the management activities of the BOCES.

09    Clerical Worker – Performs clerical services such as preparing, transferring, transcribing, systematizing or preserving written communications and records; or operating mechanical equipment such as bookkeeping machines, key punch machines, duplicating machines and tabulating machines.

10    Cooking or Serving Worker – Performs the activities of preparing or serving food.

11    Counselor – Performs the professional activities of assisting pupils in making plans and choices in relation to education, vocation or personal development.

12    Crafts and Trades Worker – Performs activities such as carpentry, masonry, plastering, painting, plumbing, steamfitting, sheetmetal work, glazing and mechanical repairing.

13    Custodian – Performs school plant housekeeping, servicing and security services, such as cleaning; operating heating, ventilating and air-conditioning system; guarding and caring for school property; and servicing building equipment.

14    Dental Hygienist – A qualified dental hygienist who performs technical dental hygiene activities.

15    Dentist – A qualified dentist who performs professional dentistry activities.

16    Director or Manager – Directs or manages an operation of the BOCES for which policy and program plans have been broadly established.

17    Laborer – Performs manual labor not classified in another assignment activity.

18    Librarian – Performs professional library service activities such as ordering, cataloging, processing and circulating books and other materials; planning the use of the library by teachers, pupils or others; selecting books and materials; participating in faculty planning for the use of books and materials; and guiding teachers, pupils and others in the use of the library in schools or community service programs.

19    Nurse – A qualified nurse who performs the activities of professional or practical nursing.

20    Physician – A qualified medical doctor who performs medical or psychiatric service activities.

21    Psychologist – Performs the professional activities of a psychologist.

22    Purchasing Clerk – Performs activities in connection with acquiring property, supplies and materials for the school.

23    Social Worker – Performs the professional activities of assisting in the prevention and solution of the personal, social and emotional problems of individuals which involve such relationships as those of the family, school and community.

24    Stores Handler – Performs the activities of receiving, storing and dispensing school supplies, materials and equipment.

25    Supervisor – Provides leadership, guidance and expertness in a field of specialization for the purpose of improving the performances of staff members.

 26    Teacher – Staff members who instruct pupils in course or non-course instructional situations.

27    Teacher Aide – Performs activities of a non-teaching nature which are not classified as professional education, but which assist a staff member to perform professional educational teaching assignments.

28    Testing Technician – Administers educational and psychological tests.

29    Therapist – Performs activities involving career or physical methods of treatment and rehabilitation.

30    Vehicle Operator – Drives a vehicle such as a bus, truck or automobile.

31    Coordinator – Provides professional direction, assistance or advice to improve district program activities.

32    Computer Operator – Monitors and operates the control console of the computer.

33    I/0 Clerk – Manually operates key-driven machines to record data either in the form of punched cards or on magnetic tapes or disks.

34    Programmer – Prepares programs for a computer, prepares problem solving procedures and flow charts and/or writes and debugs routines.

35    Technician – Uses specialized technical skills to perform a specific service, e.g., AV technician.

36    Teacher Assistant – Provides instructional services to pupils under the supervision of a certified teacher. (This code is used for CO-SER reference only; it is not part of the Uniform System of Accounts.)

99    Other – Performs activities not classified in the above listings.




Coding     Meaning  

29            Nonaidable expenses
30            Post–Graduates - without aid 
34            Approved without aid pending receipt and review of program description
35            Unshared service: approved without aid 
36            Program does not meet guidelines for approval 
94            Approved service delivery standards on file for RCC 
95            Program description not approved 
96            Program description returned without action 
97            Approved without aid contingent on approval of 793 Plan
98            Other – see comments in letter




--- Supervisory District of

--- County

Sponsorship Agreement


The purpose of this agreement between --- school district and the Board of Cooperative Educational Services for the --- Supervisory District of --- County is to describe the responsibilities of the parties and to identify the conditions under which BOCES will operate certain self-sustaining instructional activities for adults during the 20--- – 20--- school year.   

It is agreed that the best interest of the residents of the area and of the enrollees in the instructional activities will be served by such BOCES operation based upon a number of considerations.  

The operation by BOCES of programs for adults in career and technical education has developed a recognition among residents of the area that BOCES is an appropriate agency for such services. A staff with skills in planning and managing programs for adults already exists.   

In consideration of the above and in consideration of the support expressed by other subscribing school districts, it is agreed that BOCES operate a program of self-sustaining activities during the 20--- - 20--- school year in the manner described below:  

Accepted by the Board of Education of --- School District on ---, 20---.    
--- --- Authorized Signature Date