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Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… [read complete report – pdf] Audit Objective Determine whether Katonah-Lewisboro Union Free School District (District) officials procured goods and … work projects totaling almost $3.1 million, as required. Project proposals totaling almost $1.2 million lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Purpose of Audit The purpose of our audit was to review the School’s fingerprinting practices for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorSouthwestern Central School District – Claims Audit (2025M-34)
… appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 … The Board delegated its claims auditing duties to the Erie-2-Chautauqua-Cattaraugus Board of Cooperative Educational … or demands against the District. The District’s 2023-24 budgeted appropriations totaled $33.1 million and, during …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Western New York Maritime Charter School – Financial Operations (2015M-124)
… student residence. The School did not obtain three written quotes, as required by Board policy, for all purchases … Approve all contracts and ensure that three written quotes are obtained, in accordance with Board policy. … …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Watertown City School District – Procurement (2021M-176)
… agreements with three providers. Obtain verbal or written quotes for the purchase of goods and services from nine … professional service providers. Obtain verbal and written quotes as required by the procurement policy. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… competition, such as an RFP process or written or verbal quotes. Key Recommendations Amend the purchasing policy and … soliciting competition, obtaining written and verbal quotes, maintaining appropriate documentation and documenting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesLaurens Central School District - Cafeteria Operations and Reserves (2018M-111)
Laurens Central School District Cafeteria Operations and Reserves 2018M111
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mNew Roots Charter School - Lunch Operations (2019M-73)
… meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses. Officials could have saved money if they … Recommendations Periodically complete MPLH and cost-per-ME analyses. Continue to increase revenues by increasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Enterprise Charter School - Procurement (2019M-06)
… Key Recommendations Comply with the policy to secure quotes or requests for proposals when required, review all quotes received and publically advertise to meet procurement …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… of the Greenburgh-Graham Union Free School District were arrested on corruption charges for allegedly stealing school … Rockland County, and Surendra Kumar, 47, of Yonkers, were arrested today by the Westchester County District Attorney’s … of the GreenburghGraham Union Free School District were arrested on corruption charges …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemSchool Districts’ Energy Performance Contracts (2013-MR-1)
… Audit The purpose of our audit was to review the projected cost and energy savings achieved by energy performance … will meet the guaranteed projected energy consumption or cost savings. However, most of the savings will be the result … State aid received to help finance the acquisition and installation of the capital equipment and assets used in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Access Controls Over Student Information Systems (2014-MR-1)
… within SIS that allow users to assume the identity or the account of another user. None of the districts reviewed audit … SIS data for users of the assume-identity and assume-account features. Periodically review available audit logs …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… [read complete report – pdf] Audit Objective Did Commack Union Free School District … and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Oversight of Career and Technical Education Programs in New York State Schools
… education (CTE) activities are sufficient to meet high-demand, high-growth, and high-salary job market needs; and what the Department, school districts, and Boards of Cooperative Educational … offered through the secondary school system align with student goals and the needs of the State labor market. We …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsVertus Charter School – Information Technology Asset Management (2025M-9)
… accurate and up-to-date inventory records to properly account for IT assets. Although the School Board … accurate and uptodate inventory records to properly account for IT assets Although the Boardadopted financial …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Poland Central School District – Lead Testing and Reporting (S9-25-20)
… to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December … Health Electronic Response Data System (HERDS) 267 days after the required reporting deadline. Finally, while the … the District’s website for public review. 1 Lead Exposure Symptoms and Complications – …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Albany Community Charter School – Financial Operations (2013M-185)
… Purpose of Audit The purpose of our audit was to evaluate the process … related financial terms for the building space needed for school operations and the effectiveness of the School’s … choice of its site selection for the elementary school or middle school. School officials could have saved about …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable. Key Findings We found that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedBuffalo City School District - Charter School Tuition Billing (2019M-122)
… Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was … for charter school tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, … school tuition billing. District officials agreed with our recommendations and indicated that they have initiated, …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Highland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the … through June 30, 2013. Background The Highland Central School District is located in the Towns of Esopus, Lloyd, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358