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State Comptroller DiNapoli Releases Municipal & School Audits
… seven employees’ separation payments were overpaid by a total of $3,770 and three other employees’ separation … receipts. City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees … could have potentially saved approximately $4,800 in travel expenses and sales tax. Additionally, the third-party …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing children’s … issues or causing hearing and speech problems which can lead to greater difficulty performing well in school and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing children’s … issues or causing hearing and speech problems which can lead to greater difficulty performing well in school and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016, … must be prepared and provided to our office within 90 days, pursuant to Section 35 of the New York State General …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Uniondale Union Free School District – Information Technology (2023M-61)
… (District) officials adequately managed nonstudent network user accounts and permissions. Key Findings District … nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized … network user accounts and disable them when access is no longer needed. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… This occurred because District officials did not have a sampling plan to identify all water outlets for sampling or exemption. District officials also did not have a … plan that detailed which water outlets they exempted from sampling, how they would be secured against use, and what …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… the lead action level and remedial action taken, not the full testing results as required. This final report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Brushton-Moira Central School District – Financial Condition (2015M-340)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $17.8 … estimates of recurring revenues or realistic estimates for expenditures. None of the fund balance that was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… period July 1, 2012 through April 15, 2016. Background The Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of … Bradford Central School District Financial Management 2016M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The District … because the District had a total of $2.5 million in operating surpluses in two of the three subsequent fiscal years. The central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraBelleville-Henderson Central School District – Financial Condition (2016M-46)
… 30, 2015. Background The Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg … BellevilleHenderson Central School District Financial Condition 2016M46 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Chateaugay Central School District – Leave Accruals (2016M-149)
… January 31, 2016. Background The Chateaugay Central School District is located in the Towns of Bellmont, Burke … Chateaugay Central School District Leave Accruals 2016M149 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Tupper Lake Central School District – Records and Reports (2021M-14)
… and reports were maintained to allow Tupper Lake Central School District (District) officials to effectively manage … and reports were maintained to allow Tupper Lake Central School District District officials to effectively manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Olean City School District – Reserve Funds (2022M-187)
… could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In addition, the Board and District officials did not: Adopt … on taxpayers and withholds funds that may have been used in a more beneficial way. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… School for Girls (School) Board of Trustees (Board) and officials ensured collections were properly accounted for and deposited in a timely manner. Key Findings The Board and School officials did not ensure collections were properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to sensitive information technology (IT) … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Mechanicville City School District – IT Asset Management (S9-22-16)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $7,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Pawling Central School District – Selected Financial Activities (2012M-185)
… paid approximately $579,300 in tax certiorari claims from July 1, 2009 through June 30, 2012 from the general fund instead of using the tax certiorari … capital projects that includes a requirement for a written plan that clearly defines the scope of the project, sources …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… [read complete report – pdf] Audit Objective Did Indian Lake Central School District (District) officials identify, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive … plan. District officials disagreed with certain findings in our report but indicated that they will initiate … B includes our comments on certain issues officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-application