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Poughkeepsie City School District - Budgeting (2018M-226)
Determine whether the Board and District officials adopted realistic budgets.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2018-226.pdfManagement of the Student-School Matching Algorithm
… each student a lottery number. The lottery number as well as how the applicant ranks the school programs on their … Priorities vary and can be based on where a student lives, whether the student met the eligibility requirements … year, we found 31 who were likely low-income because they lived with another student who was. However, NYCPS did not …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmHolley Central School District - Procurement (2019M-7)
… complete report - pdf] Audit Objective Determine whether District officials used a competitive process to procure … Findings The written procurement policy was inadequate. District officials did not obtain the required written quotes … and procedures and that a competitive process is used. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7School District Physical Education Compliance (2018-MS-3)
… [read complete report - pdf] We also issued 10 letter reports in the School Districts of: Baldwinsville … Union Free . Audit Objective To determine whether the 10 school districts that we audited provide physical … are receiving the minimum PE required. Nine of the 10 districts audited did not provide an adequate amount of PE …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
audit, eastchester, school, network user accounts
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/eastchester-union-free-school-district-2022-142.pdfDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… available for all required languages and grade levels. To teach ENL and BE classes, educators are required to have a … extension certifications, which authorize the holder to teach not only the subject they are already certified in but …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsState Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… A longtime clerk-treasurer of the Village of Addison in Steuben County has been arrested for allegedly stealing more than $1.1 million in village funds over the course of at least 19 years, New … frank shocking, breach of public trust I have encountered in 30 years as a Steuben County prosecutor,” Baker said. “The …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceFabius-Pompey Central School District – Budget Review (B3-15-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Beacon City School District – Budget Review (B6-14-10)
… for the 2014-15 fiscal year are reasonable. Background The Beacon City School District, located in Dutchess County, … Beacon City School District Budget Review B61410 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Beacon City School District – Budget Review (B6-13-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2005. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Newfield Central School District - Information Technology (2019M-181)
… - pdf] Audit Objective Determine whether the Board and District officials ensured District information technology (IT) assets and computerized data were safeguarded. Key Findings District officials did not develop procedures for managing, … Determine whether the Board and District officials ensured District information technology IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… Ensure that sufficient documentation was maintained to verify the calculations of certain retirees’ contributions. … controls. Ensure that documentation necessary to verify calculations of all retirees’ health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196DiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… Services pleaded guilty in Manhattan Supreme Court today to grand larceny charges stemming from an audit and … State Comptroller Thomas P. DiNapoli. Morton Kramer agreed to pay $418,000 in restitution as part of his plea agreement … will not get away with it," DiNapoli said. "I would like to thank Manhattan District Attorney Cyrus Vance for …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesState Comptroller DiNapoli Releases Municipal & School Audits
… service providers that were paid more than $10,000, or a total of $5.5 million between July 1, 2023 through June 30, … without seeking competition. Town of Java – Tax Collection Remittance (Wyoming County) The tax collector did not remit …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-19
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … and are not named in article VIII, §1. Therefore, there is no express constitutional bar to a fire district making a … or by necessary implication granted by statute. There is no express or implied statutory authority for a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Fabius-Pompey Central School District – Claims Auditing (2022M-83)
Determine whether Fabius-Pompey Central School District (District) claims were adequately documented, for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fabius-pompey-2022-83.pdfWynantskill Union Free School District – Purchasing (2022M-85)
Determine whether the Wynantskill Union Free School District (District) sought competition when purchasing goods and services that fell below the statutory bidding thresholds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wynantskill-2022-85.pdfWyoming Central School District – Professional Services (2020M-152)
Determine whether Wyoming Central School District (District) officials used a competitive method to procure professional services and entered into written agreements with service providers.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wyoming-2020-152.pdfWhitesboro Central School District – Separation Payments (2020M-146)
Assess whether separation payments to certain Whitesboro Central School District (District) employees were properly supported and accurately calculated in accordance with Board-approved agreements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/whitesboro-2020-146.pdfSyracuse City School District – Information Technology (2025M-129)
Did Syracuse City School District (District) officials adequately manage nonstudent network user accounts and develop and adopt an information technology (IT) contingency plan?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/syracuse-city-school-district-2025-129.pdf