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Eden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)

… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school … did not provide any of the 12 recommended components of mental health that educators should know. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-york

Watervliet City School District – Information Technology (2021M-34)

… the Watervliet City School District’s (District) Board and District officials ensured information technology (IT) assets and data were safeguarded. Key Findings The Board and District officials did not ensure the IT assets and data … the Watervliet City School Districts District Board and District officials ensured information technology IT …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34

Marlboro Central School District – Information Technology (2021M-33)

… officials established adequate controls over network user accounts and settings. Key Findings District officials did not establish adequate controls over network user accounts and settings. Officials did not regularly review network user accounts and permissions to determine whether they were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33

Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)

… complete report - pdf ] Audit Objective Determine whether Mount Pleasant Central School District (District) officials … Determine whether Mount Pleasant Central School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user

Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)

… Purpose of Audit The purpose of our audit was to determine if the District had established effective … District officials do not review leave accrual balances to ensure the accuracy of the leave records maintained by the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accruals

Valley Stream Central High School District – Payroll (2016M-19)

… Purpose of Audit The purpose of our audit was to review the District’s payroll … Stream Central High School District is located in the Town of Hempstead, Nassau County. The District provides educational services to students in grades 7-12 of the following Union Free School Districts (UFSD): Valley …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19

Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)

… implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1

Fire Island Union Free School District – Leave Accruals (2015M-289)

… The Fire Island School District is located in the Towns of Brookhaven and Islip in Suffolk County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289

State Comptroller DiNapoli Releases Municipal & School Audits

… local government and school audits were issued. Town of Elmira Fire District No.1 – Long-Term Planning (Chemung … Auditors estimated that the total vehicle replacement cost of these five vehicles was approximately $2.3 million in … However, the reserve fund balance totaled $971,000 as of Dec. 31, 2024. If all five vehicles at or beyond their …

https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1

Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)

… was to examine the school lunch fund’s financial condition for the period July 1, 2014 through February 25, 2016. … five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $269,000. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-condition

Elementary and Secondary Education – 2021 Financial Condition Report

… teaching to remote formats. As of October 2020, the State Education Department reported that over 90 percent of elementary and secondary education students were still learning remotely, either fully … Plan Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. New York …

https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-education

Brocton Central School District – Purchasing (2015M-305)

… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305

Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)

… 21, 2015. Background The Greenburgh Eleven Union Free School District is a special act school district located in Dobbs Ferry, Westchester County. … Greenburgh Eleven Union Free School District Financial Condition 2015M194 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015m

Northeastern Clinton Central School District – Transportation State Aid (2024M-47)

… new bus acquisitions. Key Findings District officials did not accurately apply for all applicable transportation …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aid

Smithtown 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 … ensured the claims we reviewed were adequately documented, for appropriate purposes and properly audited and approved … the District $1,855 by adopting federal per diem rates for travel expenses. Key Recommendations Consider amending …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-related

Trumansburg Central School District – Procurement (2022M-13)

… implement the District’s external auditor’s recommendation to update its purchasing policy and officials did not: Comply with the Board’s requirement to develop written procurement procedures as required by the … 29 purchases totaling $177,032. Use a competitive method to procure professional services and insurance coverage from …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13

State Comptroller DiNapoli Releases Municipal & School Audits

… local government and school audits were issued. Village of Addison (Steuben County) DiNapoli’s office began a comprehensive review, comprised of three audits, of the village in 2022 and found the clerk-treasurer had been …

https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1

Chenango Valley Central School District -- Budget Review (B19-4-2)

… review was to provide an independent evaluation of the District’s proposed budget for the 2019-20 fiscal year. Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of … Finance Law Section 10.10(d) requires municipalities and school districts that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2