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State Comptroller DiNapoli Releases School Audit
… Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … New York …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditBrookfield Central School District – Financial Condition (2014M-48)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2012 … October 31, 2013. Background The Brookfield Central School District is located in the Towns of Brookfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Madison Central School District – Procurement of Professional Services (2015M-322)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for procuring … Monitor the procurement of professional services to ensure compliance with the District’s policies and all … documentation for each professional service provider to clearly stipulate the contract period, the services to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mState Comptroller DiNapoli Releases Municipal & School Audits
… School District – Lead Testing and Reporting (S9-25-14) (Franklin County/St. Lawrence County) District officials … exceeded the lead action level. Auditors determined that 14 of these 22 outlets (64%) with actionable lead levels were …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… report – pdf] Audit Objective Did Fredonia Central School District (District) officials identify, report and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Utica City School District – Financial Condition (2013M-341)
… whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the Board of … the 2013-14 fiscal year are $138.8 million. Key Findings In recent years the District has struggled with fiscal … they relied heavily on appropriations of fund balance in the budgets from 2010-11 through 2011-12. As a result, by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Lyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices for … February 24, 2016. Background The Lyndonville Central School District is located in the Towns of Carlton, Gaines, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomPoland Central School District – Lead Testing and Reporting (S9-25-20)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … to determine whether officials identified and remediated all water outlets that would have required it. This occurred …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Bellmore-Merrick Central High School District – Payroll (2023M-87)
… Objective Determine whether Bellmore-Merrick Central High School District (District) officials accurately paid employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … and remediated all water outlets that would have required it. Of the 288 water outlets the District sampled for Cycle …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt process for … time between collection and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a … statement or sufficient detail for the central treasurer to determine if all receipts collected were submitted to the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Required Reporting
… AC231 – Report of the Condition of all Court and Trust Funds [.xlsx] AC237 – Statement of County Court and Trust Funds on Deposit [pdf] Open Estates Reporting AC2983 – Report … and Templates Chart of Accounts Query School District Account Codes - Added for GASB 84 [pdf] Accounting and …
https://www.osc.ny.gov/local-government/required-reportingNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … to children with disabilities between the ages of three and five years. Newmeadow is reimbursed for preschool special … costs included $3,897 in personal service costs and $8,162 in other-than-personal-service (OTPS) costs. We …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… purpose of our review was to assess the Port Jervis City School District’s (District’s) progress, as of March 2025, in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fAddison Central School District – Procurement of Professional Services (2023M-6)
… did not seek competition for most professional services in accordance with District policy. District officials: Paid … for professional services or did not seek competition in a timely manner, officials cannot assure taxpayers that services were procured in the most economical way and without favoritism. Key …
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
… into the district’s length of service award program; effectively monitor available fund balance, resulting in the … to as much as $54,423 during the audit period; or effectively monitor budget-to-actual results as officials … developed a comprehensive investment program but did not effectively manage the program. During the 17-month audit …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsGermantown Central School District – Payroll (2023M-3)
… pdf] Audit Objective Determine whether Germantown Central School District (District) officials accurately paid employees and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3DiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… New York State Comptroller Thomas P. DiNapoli announced that … to commit honest services wire fraud in connection with her participation in a kickback scheme. The announcement was made jointly with United States Attorney for the Eastern …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeBrighton Central School District – Procurement (2022M-205)
… – pdf] Audit Objective Determine whether Brighton Central School District (District) officials made procurements related to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205