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State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … and fund balance. The board did not: pay the recommended 2022 contribution of $121,981 into the district’s length of … not enforce collection of water usage billed to Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsGermantown Central School District – Payroll (2023M-3)
… (Board). Key Findings The District did not have adequate payroll processes to ensure compensation paid to employees … the Board. District officials did not properly segregate payroll processing duties and did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Starpoint Central School District – Audit Follow-Up (2022M-101-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Starpoint Central School … report Starpoint Central School District – Network Access and Application User Permissions (2022M-101), released in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… P. DiNapoli announced that earlier today, Sharon Gardner, the former Director of Food Services for the Hempstead Union Free School District … are held accountable for their actions in the criminal justice system,” said FBI Assistant Director-in-Charge …
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)
… with District policies, statutory requirements and good business practices. Key Finding District officials did … with District policies, statutory requirements and good business practices. Of the nine CIP contracts totaling … bidding to help ensure the District awards the contract in a manner consistent with District policies, statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … young children. Lead poisoning can cause neurological issues such as slowing children’s growth, causing learning … that the Cycle Two results were posted on the District website. Additionally, our review of Cycle Three testing and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … young children. Lead poisoning can cause neurological issues such as slowing children’s growth, causing learning … of their potable water outlet sampling on the District’s website. This final report includes seven recommendations to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andTrumansburg Central School District – Procurement (2022M-13)
… officials procured goods and services in the best interest of the taxpayers. Key Findings District officials did not … they obtained quotes for 29 purchases totaling $177,032. Use a competitive method to procure professional services and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Brushton-Moira Central School District – Financial Condition (2015M-340)
… is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in St. Lawrence County. The District, which …
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)
… audit was to evaluate the District's financial management for the period July 1, 2012 through April 15, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $8.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Newmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… Department: United Cerebral Palsy Association of the Rochester Area, Inc. - Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… 2013-14 through 2015-16. Appropriated fund balance was not always needed to finance operations because the District had … receipts for all funds placed in her custody, and did not always deposit funds in a timely manner and sign school …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraTupper 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 the … 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-14Chateaugay Central School District – Leave Accruals (2016M-149)
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-149Belleville-Henderson Central School District – Financial Condition (2016M-46)
… 2014 through September 30, 2015. Background The Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates … Board and District officials overestimated appropriations when they prepared and adopted budgets for the last three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46East Meadow Union Free School – Overtime (2022M-118)
… report – pdf] Audit Objective Determine whether the East Meadow Union Free School District (District) officials properly approved, … on issues officials raised in their response. … audit school east meadow …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Former Bronx Youth Director Pleads Guilty
… federally-funded grant to support after-school programs for middle school children. Russell was sentenced to one year in …
https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guiltyNorth Tonawanda City School District – Information Technology (2023M-102)
audit school north tonawanda
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Pawling Central School District – Selected Financial Activities (2012M-185)
… was to examine selected District financial activities for the period July 1, 2010, through January 3, 2012. … elected members. The District’s budgeted expenditures for the 2011-12 fiscal year were $35.8 million, which were … disbursements. Key Recommendations Adopt a formal process for capital projects that includes a requirement for a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Wayne Central School District – Property Disposal (2021M-161)
Determine whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper and cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-2021-161.pdf