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Otselic Valley Central School District – Procurement (2022M-58)
… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … did not always seek competition to procure goods and services not subject to competitive bidding. Out of nine … not help ensure officials sought competition for goods and services. Key Recommendations Update the procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Schenectady City School District – Math Workbook Inventory (2023M-65)
… Determine whether Schenectady City School District District officials maintained adequate math …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… February 29, 2016. Background The Edwards-Knox Central School District is located in the Towns of Canton, Clare, … EdwardsKnox Central School District Transportation State Aid and Reserve Funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveRandolph Academy Union Free School District – Financial Management (2015M-248)
… The Randolph Academy Union Free School District is a special act school district, created by the State Legislature in 1985, operating in the Town of Randolph in Cattaraugus County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. Background The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… is located in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… financial software was appropriately limited and monitored for the period July 1, 2013 through November 6, 2014. … The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within … with approximately 690 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $12.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andMorristown Central School District – Claims Audit Process (2016M-257)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.3 … that claims are adequately documented and supported, are for appropriate purposes and are audited and approved prior …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Chazy Union School District – Payroll (2015M-252)
… District’s payroll process provided adequate supervision and oversight. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Brewster Central School District – Financial Condition (2014M-224)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Finding District officials have taken appropriate action to manage the District’s financial condition.gets. This …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224State Comptroller DiNapoli Releases School District Audit
… today announced the following school district audit has been issued. Chenango Forks Central School District – … today announced the following school district audit has been issued …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditYork Central School District – Lead Testing and Reporting (S9-25-19)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 130 of the 223 (58 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… City School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 149 of the 313 (48 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Opinion 90-56
… LAW, §92(1); NY CONST, art VIII, §1; 38 USC §2024(d): A school district, by resolution, may provide prospectively for full or partially paid leaves of absence to school district employees engaged in the performance of … Constitution against gifts and loans of public moneys, a school district may elect to provide its employees who are …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Compliance With School Safety Planning Requirements
… with the Law and State Regulations. For example, the DOE does not require School Safety Plans to be submitted within … responses to an emergency in a pre-planned and organized fashion to allow for a quick response in the event of an … align and comply with the State Regulations and guidance. Work with the Education Department to develop a process to …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… of Review The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, … in implementing our recommendations in the audit report North Salem Central School District – Network User Accounts … permissions. Background The District serves the Towns of North Salem and Somers in Westchester County and Carmel and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Determine whether Gilbertsville-Mount Upton Central School District (District) officials properly monitored and … Determine whether GilbertsvilleMount Upton Central School District District officials properly monitored and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Lockport City School District - Procurement (2021M-198)
… report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and … Determine whether Lockport City School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198DiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… for the Hempstead Union Free School District (HUFSD), and Maria Caliendo, the owner of food service providers Smart …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-scheme