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Boquet Valley Central School District – Procurement (2021M-132)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … officials did not always procure goods and services in accordance with Board policies and applicable statutory … $697,282, that exceeded the competitive bidding threshold in accordance with statutory requirements. Seven contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Port Washington Union Free School District – Payroll (2025M-38)
… are accurately paid the salaries and wages authorized by the board of education (board). The District’s 2023-24 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Eldred Central School District - Financial Condition (2018M-138)
… Key Findings The Board relied on unrestricted fund balance to fund recurring expenditures. As of June 30, 2017, the … lunch fund owed the general fund over $100,000 that it may not be able to pay back. Key Recommendations Establish a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Liberty Central School District – Financial Operations (2016M-25)
… through November 30, 2015. Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, … Review all reserve balances and transfer excess funds to other needed reserves or unrestricted fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25State Comptroller DiNapoli Releases School District Audits
… (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued … inventory as active and could not be found. Lynbrook Union Free School District – Purchasing (Nassau County) The … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as … signs and symptoms early on,” DiNapoli said. “Failure to do so can have devastating consequences for students, staff, families …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffChatham Central School District – Financial Management (2023M-11)
… On average, annually over-estimated appropriations by $3.2 million (9.9 percent). Maintained four reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… Purpose of Audit The purpose of our audit was to determine whether District officials were … Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsSt. Regis Falls Central School District – Fund Balance (2016M-141)
… The St. Regis Falls Central School District is located in the Towns of Dickinson, Santa Clara and Waverly in Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… objectives, optimal funding levels and conditions for using each reserve. Subsequent Event Our audit fieldwork …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionHarrisville Central School District – Claims Audit (2016M-215)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Livonia Central School District – Conflict of Interest (2024M-89)
… had prohibited interests in District contracts pursuant to New York State General Municipal Law (GML) Article 18.A … with the school district which they have a power or duty to negotiate, prepare, authorize or approve; authorize or … for a total cost of $656,579, of which $146,825 related to unnecessary or unused services. The District lacked a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… written procedures for obtaining parental consent forms, documenting the eligible services provided and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and ensure surplus fund … more than $2 million a year. Allowed surplus fund balance to exceed the statutory limit of 4 percent. As of June 30, … restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementCassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of … ending June 30, 2013. Therefore, the District did not need to use the $5.8 million of fund balance that the Board … four of the last five years, totaling $1,100,434, leading to unexpended surplus fund balance exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Brentwood Union Free School District – Information Technology (2023M-83)
… determined were not needed. Establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… ] Audit Objective Determine whether the Frewsburg Central School District’s (District) extra-classroom activity (ECA) … action. … Determine whether the Frewsburg Central School Districts District extraclassroom activity ECA and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andOpinion 94-13
… disability retirement allowance (see Retirement and Social Security Law, §363), a retirement for disability incurred in … performance of duty allowance (see Retirement and Social Security Law, §363-c) or a similar accidental disability …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and examine the internal … 2012 through January 22, 2014. Background The Norwich City School District is located in Chenango County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… local government or school district generally may choose to accept a claim presented on a company form that … by simply attaching the company billing documents to your claim form, numbering the form in consecutive order … completing other required information, such as the fund to be charged and appropriation codes. Such a process also …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claim