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City of Yonkers – Budget Review (B22-6-5)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … revenue, such as appropriated fund balance, one-time State funding, one-time Federal funding and sale of property, … at least $7.4 million. Relies on $12 million of additional State aid for services and expenses, which may not be …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Glen Cove City School District – Information Technology (2025M-144)
Did Glen Cove City School District District officials adequately manage nonstudent network user accounts
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144DiNapoli: Bullying and Drug-Related Incidents in Schools on the Rise
… school year (SY) 2017-18 to combine Violent and Disruptive Incident Report (VADIR) data with Dignity for All Students … after the return to in-person learning. When looking at bullying and cyberbullying in SY 2023-24, 34.9% of all … incidents. Nearly one in five public secondary schools (17.8%) and nearly half of all public elementary schools …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-bullying-and-drug-related-incidents-schools-riseSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… saved the District $1,855 by adopting federal per diem rates for travel expenses. Key Recommendations Consider … Services Administration (GSA) per diem lodging and meal rates. Ensure costs for travel-related expenses are within …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedNew Paltz Central School District – Payroll (2021M-45)
… (District) officials accurately paid employees’ salaries and wages. Key Findings District officials generally paid employees’ salaries and wages accurately but did not establish adequate controls … over payroll. Payroll was not always properly reviewed and certified before payments were made. There was no …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Rocky Point Union Free School District – Overtime (2021M-80)
… report - pdf ] Audit Objective Determine whether the Rocky Point Union Free School District (District) officials … Determine whether the Rocky Point Union Free School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Granville Central School District – Medicaid Reimbursements (2021M-90)
… procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… (District) officials effectively managed the District’s financial condition. Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized their multiyear financial plans to help make financial decisions. Adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionHamilton Central School District – Procurement (2020M-168)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding, as required by … policy. Officials did not: Seek competition for the services procured from five professional service providers …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Briarcliff Manor Union Free School District - Procurement (2020M-173)
… - pdf ] Audit Objective Determine whether Briarcliff Manor Union Free School District (District) officials used a … Determine whether Briarcliff Manor Union Free School District District officials used a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Naples Central School District – Network Access Controls (2020M-82)
… 63 unneeded network user accounts that had not been used in at least six months. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82REACH Academy Charter School - Cash Disbursements (2019M-130)
… goods and services are received at the agreed upon price, quantity and in good condition and provide for an adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130St. 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-141Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… - pdf ] Audit Objective Determine whether the Chazy Union Free School District (District) maximized Medicaid … Determine whether the Chazy Union Free School District District maximized Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… officials applied for all applicable transportation State aid (transportation aid) for new bus acquisitions. Key Findings District … did not accurately apply for all applicable transportation aid and was at risk of losing aid totaling $391,494. However, … officials applied for all applicable transportation State aid transportation aid for new bus acquisitions …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidHarrisville Central School District – Claims Audit (2016M-215)
… The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Background The Newcomb Central School District is located in the Town of Newcomb, Essex County. The District, which … Ensure that the activity fund is maintained in accordance with District policy. Ensure that the central …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Brocton Central School District – Purchasing (2015M-305)
Brocton Central School District Purchasing 2015M305
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Berkshire Union Free School District – Financial Condition (2015M-310)
… 2015. Background The Berkshire Union Free School District is a special act school district located on the grounds of … operates two schools with approximately 120 students, is governed by an appointed five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… has experienced a steady decline in tuition revenues and consistently decreased expenditures to offset the … declines in revenues. Tuition accounts receivable records and the District’s financial reports were inaccurate. Key … Continue to closely monitor revenues, expenditures and fund balance throughout the year and take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015m