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Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. … School did not: Correctly calculate State aid attributable to students receiving special education services. As a … (SED) guidelines. Use the correct number of school days to calculate tuition for 85 students who attended the School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Mechanicville City School District – IT Asset Management (S9-22-16)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school mechanicville IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16State Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not monitor employee compliance with the acceptable Internet use policy (AUP) on …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsEast Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identify report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Syracuse City School District – Information Technology (2025M-129)
… accounts and develop and adopt an information technology (IT) contingency plan? Audit Period July 1, 2024 – May 16, … officials must manage network user accounts and create IT contingency plans to help protect personal, private, … to add new users and change passwords and permissions. IT department officials initiated corrective action during …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, … District Budgeting Practices and Transportation Cost Savings 2012M238 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Hunter-Tannersville Central School District’s (District’s) … losing important data and suffering a serious interruption to operations that depended on its computerized environment. … The purpose of our review was to assess the HunterTannersville Central School Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover … to officials, and also determined: The District’s use of two central network management tools for over 10 years has created security concerns due to lack of monitoring of all accounts on both tools. Ninety-one …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationSeaford Union Free School District – Capital Assets (2024M-112)
… graphics card is a computer component that renders images, videos and animations on a computer screen. 2 We estimated …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identify report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingDo We have Your Money? $230 Million Returned to New York State Residents This Year
… July 13-18 10:00am-10:00pm Allegany County Fair 15 North Street Angelica, New York Allegany Finger Lakes Region July … July 12 10:00am-5:00pm Corn Hill Arts Festival 11 Atkinson Street Rochester, New York Monroe Central New York July 10 … July 19 10:00am-5:30pm Oatka Festival Trigon Park Wolcott Street Leroy, New York Genesee Adirondack Mountains July 24 …
https://www.osc.ny.gov/press/releases/2015/07/do-we-have-your-money-230-million-returned-new-york-state-residents-yearIntroduction – Travel and Conference Expense Management
… travel as part of their official duties, whether it is to attend conferences, training sessions or to perform other job-related duties. While travel and … A long line of audit findings have emphasized the need to provide guidance regarding the management of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionLake Placid Central School District – Transportation State Aid (2023M-95)
… Central School District (District) officials applied for all applicable transportation State aid for new bus … Key Findings District officials did not apply for all applicable transportation State aid for new bus …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95State Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ Collections (Onondaga … Town officials did not effectively manage the planning and zoning, and recreation departments’ cash collections. As a … received were deposited. Of the 40 planning and zoning department fees reviewed totaling $73,732, 18 were not …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… did not obtain quotes for seven purchases totaling $27,810 or seek competition for fuel purchases, which may have … from OSC’s January 2025 budget review letter. The 2026-27 tentative budget includes a tax levy of $5.6 million. … need $1.1 million to service its debt obligations during 2026-27, which represents about 10% of its annual budget. …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1Lawrence Union Free School District – Financial Management (2025M-115)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference … Department to report their revenues and expenditures. It is based on the State Comptroller's uniform system of …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Williamsville Central School District – Financial Management (2022M-193)
… complete report - pdf] Audit Objective Determine whether the Williamsville Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s fund balance and reserves. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Barker Central School District – Purchasing (2016M-208)
… Purpose of Audit The purpose of our audit was to review the … Key Recommendations Revise the purchasing policy to indicate when competitive quotes are required and describe …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… audit was to evaluate the District's financial condition for the period July 1, 2011 through January 7, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year are approximately $11.5 million. … to audits completed by a certified public accounting firm for the last three years. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22