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DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… to help them understand the signs and symptoms early on,” DiNapoli said. “Failure to do so can have devastating … training for staff and students, among other things. Based on SED guidance, at a minimum, staff should be trained on the mental health components recommended by the U.S. …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffCherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were approximately $285,000. Key …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The St. Regis Falls Central School District is located in the Towns of Dickinson, Santa Clara and Waverly in … the 4 percent legal limit, ranging from 20.1 percent to 27.8 percent during fiscal years 2012-13 through 2014-15. …
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)
… Determine whether the Cherry Valley-Springfield Central School District (District) officials effectively managed the … … Determine whether the Cherry ValleySpringfield Central School District District officials effectively managed the …
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)
… of our audit was to evaluate internal controls over the District’s claims auditing function for the period July 1, … October 31, 2015. Background The Harrisville Central School District is located in the Towns of Croghan and Diana …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently overestimated … as required. As a result, the District was not transparent with taxpayers and has levied more taxes than necessary. Key Recommendations Reduce surplus fund balance to comply with the statutory limit. Reduce the unemployment insurance …
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)
… budgeted appropriations for the 2013-14 school year are $19,967,698. Key Findings District officials consistently … a total of $6.3 million over the five-year period ending June 30, 2013. Therefore, the District did not need to use …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Addison Central School District – Procurement of Professional Services (2023M-6)
… did not seek competition for most professional services in accordance with District policy. District officials: Paid … for professional services or did not seek competition in a timely manner, officials cannot assure taxpayers that services were procured in the most economical way and without favoritism. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Bellmore-Merrick Central High School District – Payroll (2023M-87)
… Objective Determine whether Bellmore-Merrick Central High School District (District) officials accurately paid employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… report – pdf] Audit Objective Did Fredonia Central School District (District) officials identify, report and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Germantown Central School District – Payroll (2023M-3)
… pdf] Audit Objective Determine whether Germantown Central School District (District) officials accurately paid employees and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Frewsburg 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) and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andBrighton Central School District – Procurement (2022M-205)
… – pdf] Audit Objective Determine whether Brighton Central School District (District) officials made procurements related to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Poland Central School District – Lead Testing and Reporting (S9-25-20)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … to determine whether officials identified and remediated all water outlets that would have required it. This occurred …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20State Comptroller DiNapoli Releases Municipal & School Audits
… into the district’s length of service award program; effectively monitor available fund balance, resulting in the … to as much as $54,423 during the audit period; or effectively monitor budget-to-actual results as officials … developed a comprehensive investment program but did not effectively manage the program. During the 17-month audit …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsNorwich 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
… that have been provided. A claim generally must be in writing and can be in any reasonable form prescribed by the local government or school district, so long as it is … in processing and subsequent filing of claims as public records. The combination of original invoices, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimRavena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … and remediated all water outlets that would have required it. Of the 288 water outlets the District sampled for Cycle …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andEast Meadow Union Free School – Overtime (2022M-118)
… complete report – pdf] Audit Objective Determine whether the East Meadow Union Free School District (District) … Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. Adopt a … year. District officials disagreed with certain findings in our report. Appendix C includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Downsville Central School District – Fund Balance (2016M-79)
… of Audit The purpose of our audit was to examine the District’s general fund balance for the period July 1, 2014 … January 12, 2016. Background The Downsville Central School District is located in the Towns of Andes, Colchester, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79