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Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… which were funded primarily with State aid and real property taxes. Key Finding The Board had not adopted … officials do not periodically review leave accrual records. Key Recommendation Establish comprehensive payroll … procedures that incorporate the duties to be completed and records to be maintained for processing payrolls and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… because District officials did not have a complete 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 these outlets would be secured against use, and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingState Comptroller DiNapoli Releases Municipal & School Audits
… were not always maintained. In addition, users could delete records from the financial system, and employee …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsValhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … established purpose and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or to other, necessary reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Wyoming Central School District – Financial Management (2016M-67)
… Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Lyncourt Union Free School District – Financial Condition (2016M-62)
… The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The District, which … three-year period that appropriated a total of $810,000 in fund balance to finance District operations, but none of … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Holland Central School District – Claims Audit (2021M-210)
… the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a … 47 claims totaling $596,495 lacked adequate documentation to demonstrate that officials complied with the procurement … Superintendent’s secretary as the Board’s claims auditor for 12 of 14 months. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… On average, the Board annually appropriated $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of about $1 million were realized. When unused appropriated … to 4.9 percentage points. Although we informed officials of the excess fund balance during our audit fieldwork, this …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementRome City School District – Multiyear Planning (2021M-144)
… example, officials: Reviewed historical trends to project future revenues and expenditures but did not calculate the projected annual operating deficits in future fiscal years or assess the impact of the operating … preliminary plan for using American Rescue Plan Act (ARPA) funds includes using about $11.2 million to pay for recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Heuvelton Central School District – Procurement (2023M-55)
… – pdf] Audit Objective Determine whether Heuvelton Central School District (District) officials procured goods and … audit heuvelton school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Lawrence Union Free School District – Financial Management (2025M-115)
… million transfer to the capital projects fund, as reported in the District’s annual financial report submitted to the … Appendix C includes our comment on an issue raised in the District’s response letter. We conducted this audit … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Oversight of School Safety Planning Requirements
… are complying with legislation and regulations governing school safety planning. The audit covers the period September … 2018. About the Program Incidents like the February 2018 school shooting in Parkland, Florida highlight the need for … schools have been required to develop and regularly review school safety plans as part of the Safe Schools Against …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsChittenango Central School District – Audit Follow-Up (2023M-155-F)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chittenango Central School District’s (District) progress … The purpose of our review was to assess the Chittenango …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s health insurance buyout program is generally cost-effective, the District could achieve … review the eligibility requirements of the program for married couples and family members employed by the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsState Comptroller DiNapoli Releases Municipal & School Audits
… records for most IT assets because the dollar amount of most IT assets do not individually meet the policy’s inventory record-required threshold of $1,500 for fixed assets. In addition, the IT asset … debt service payments have risen 6.2% and the city will need $90.4 million to service its debt obligations during …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… by the executive director or the board treasurer as required by school policy Scarborough Fire District – Board … of ethics, investment policy or procurement policy, as required by state law. They did not develop and adopt written … competitive process before procuring professional services from two vendors totaling $38,873. Officials did not obtain …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 90-48
… (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and … to your letter concerning the award of a contract by a school district to a bus company for transportation of … facility near the homes of certain residents of the school district. These residents allege, among other things, …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Germantown Central School District – Payroll (2023M-3)
audit, germantown, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/germantown-central-school-district-2023-3.pdfShelter Island Union Free School District –Financial Condition (2014M-132)
… 31, 2013. Background The Shelter Island Union Free School District is located in the Town of Shelter Island in … comprises seven elected members. The District operates one school with approximately 230 students and 100 employees. The … Shelter Island Union Free School District Financial Condition 2014M132 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Phoenix Central School District – IT Asset Management (S9-22-20)
… IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that money … has been appropriately spent. We selected 55 IT assets to confirm their location and that they were inventoried, and … to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20