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Liberty Central School District – Financial Operations (2016M-25)
… July 1, 2014 through November 30, 2015. Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Addison Central School District – Procurement of Professional Services (2023M-6)
… officials sought competition for the procurement of professional services. Key Findings District officials did … policy. District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers … that services were procured in the most economical way and without favoritism. Key Recommendation Solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … officials did not always report laboratory testing results to all parties or within the required time periods … and did not notify staff, parents and/or guardians of the results in writing, as required. Finally, officials posted …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Bellmore-Merrick Central High School District – Payroll (2023M-87)
… paid salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the … audit period. There were no recommendations as a result of this audit. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87State Comptroller DiNapoli Releases School District Audits
… $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 were listed in BOCES … economical use of taxpayer money, and in the district’s best interest. Pelham Union Free School District – …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Livonia Central School District – Conflict of Interest (2024M-89)
… Central School District (District) officials had interests in District contracts that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) … understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… sampled 20 school districts found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as required by New … DiNapoli said it’s imperative that staff be provided on-time training on warning signs that may be an early indicator …
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)
… 2013 through April 17, 2015. Background The Cherry Valley-Springfield Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in Otsego County and the town of Minden 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)
… Background The St. Regis Falls Central School District is located in the Towns of Dickinson, Santa Clara and Waverly … which operates one school with approximately 285 students, is governed by an elected seven-member Board of Education. … Ensure that the District’s unassigned fund balance is in compliance with statutory limits and reduce the amount …
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)
… levels and conditions for using each reserve. Subsequent Event Our audit fieldwork was completed prior to the COVID-19 …
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)
… 2015. Background The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County … which operates one school with approximately 440 students, is governed by an elected seven-member Board of Education. … being paid. Ensure that adequate supporting documentation is provided to the claims auditor for review. … Harrisville …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Germantown Central School District – Payroll (2023M-3)
… District (District) officials accurately paid employees and the compensation was supported and authorized by the Board of Education (Board). Key … paid to employees was accurate, adequately supported and authorized by the Board. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance and reserve funds. The Board and District officials: Did not implement … properly restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, the …
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)
… ending June 30, 2013. Therefore, the District did not need to use the $5.8 million of fund balance that the Board … years. District officials could not demonstrate a planned need for more than $876,000 in reserves. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Brighton Central School District – Procurement (2022M-205)
… with District policies, statutory requirements and good business practices. Key Finding District officials did … with District policies, statutory requirements and good business practices. Of the nine CIP contracts totaling … bidding to help ensure the District awards the contract in a manner consistent with District policies, statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … young children. Lead poisoning can cause neurological issues such as slowing children’s growth, causing learning … of their potable water outlet sampling on the District’s website. This final report includes nine recommendations to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… maintained. The former Treasurer discarded the original student ledgers and replaced them with versions she created. … reports were not completed. The former Treasurer was arrested by the Chautauqua County District Attorney and pled …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andEast Meadow Union Free School – Overtime (2022M-118)
… District (District) officials properly approved, monitored and controlled the Facilities and Operations Department (Department) overtime. Key Findings … District officials did not properly approve, monitor and control overtime worked by Department employees. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Poland Central School District – Lead Testing and Reporting (S9-25-20)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … young children. Lead poisoning can cause neurological issues such as slowing children’s growth, causing learning … Finally, while the results were posted on the District’s website, we were unable to determine whether the results were …
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
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … and fund balance. The board did not: pay the recommended 2022 contribution of $121,981 into the district’s length of … not enforce collection of water usage billed to Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits