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South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… South Mountain Hickory Common School District is located in the Town of Binghamton in Broome County. There are no schools in operation within the District. The District has 33 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… deposit collections in a timely manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the KIPP …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsState Comptroller DiNapoli Releases Municipal & School Audits
… by an average of $1.3 million (9%) per year, or a cumulative total of approximately $6.4 million. The … did not develop and adopt a written payroll policy or procedures to convey expectations and processes to be … a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate that the district …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … last five years for 43 professional service contracts (91% of contracts audited) totaling $1.8 million and did not … obtained for 48 purchase and public works contracts (100% of contracts audited) totaling $443,734. Holland Patent …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Disable former employees’ … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mAssessment Roll Verification (ARV) for School Districts
… Enrollment Instructions [pdf] Background The Office of the State Comptroller (OSC) provides taxable assessed value data … Services (ORPTS) and represent values previously reported by school districts. Verification Log into the Online …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … staff were offered mental health training. Seven of the 12 recommended components of mental health that educators should know were not included …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
Mount PleasantBlythedale Union Free School District ShortTerm Borrowing and Purchasing 2015M365
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingJamestown City School School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamestown-city-school-district-2022-97.pdfGeneva City School District - Reserves (2018M-51)
Geneva City School District - Reserves (2018M-51)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-geneva.pdfSyosset Central School District - Payroll (2018M-42)
Syosset Central School District - Payroll (2018M-42)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-syosset.pdfAfton Central School District – Fund Balance Management (2023M-18)
audit, school district, fund balance management, afton
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/afton-central-school-district-2023-18.pdfMalone Central School District – Payroll (2017M-278)
Malone Central School District – Payroll (2017M-278)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-malone.pdfOneonta City School District – Payroll (2017M-202)
Oneonta City School District – Payroll (2017M-202)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-oneonta.pdfClinton Central School District – Payroll (2017M-252)
Clinton Central School District – Payroll (2017M-252)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-clinton.pdfLansingburgh Central School District – Purchasing (2017M-173)
Lansingburgh Central School District – Purchasing (2017M-173)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-lansingburgh.pdfStillwater Central School District – Payroll (2017M-104)
Stillwater Central School District – Payroll (2017M-104)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-stillwater.pdfSchool District Physical Education Compliance (2018-MS-3) - Global
School District Physical Education Compliance (2018-MS-3)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-School-District-PE-Compliance-global.pdfByron-Bergen Central School District - Procurement (2018M-157)
Byron-Bergen Central School District - Procurement (2018M-157)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-byron-bergen.pdfAnnual Report on School District Financial Accountability - 2009
Annual Report on School District Financial Accountability
https://www.osc.ny.gov/files/local-government/publications/pdf/sda09.pdf