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East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)

… outlets for sampling or exemption. The District’s remedial action plan specified the controls implemented for water … use and listed all water outlets that exceeded the lead action level. However, the plan did not contain enough detail … the 31 water outlets (26 percent) that exceeded the lead action level. While District officials notified the local …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … with written procedures for the investment of district funds. The district did not prepare monthly cash flow … process when purchasing goods or services, as required by state law or the village’s procurement policy. Of the 20 …

https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-audits

Sherman Central School District – Claims Processing (2016M-352)

… of our audit was to examine the claims audit process for the period July 1, 2014 through September 9, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.5 … audit process. Develop a comprehensive job description for the claims auditor that explains expectations and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352

Stamford Central School District – Fund Balances (2016M-106)

… Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in … of unexpended surplus funds that will not be used. Review all reserve balances and transfer excess funds to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106

Morris Central School District – Financial Operations (2015M-251)

… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251

East 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-application

Lake Placid Central School District – Transportation State Aid (2023M-95)

… District’s taxpayers will not benefit from the $18,842 in aid the District would have received upon State Education Department (SED) approval. In addition, if officials do not properly file the aid … State aid applications for the buses identified in this report. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95

Audit Committee Charter Guidance and Template

… external auditor’s assessment of the district’s system of internal controls, and, working directly with the … or within the prior two years, has provided, goods or services to the district. Is an immediate family member … who is an employee, officer or contractor providing services to the district. Is the owner of or has a direct and …

https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-template

New Hartford Central School District – Payroll (2021M-149)

Determine whether New Hartford Central School District (District) officials ensured the District accurately paid employees’ salary and wages.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-hartford-2021-149.pdf

Brighton Central School District – Procurement (2022M-205)

audit, brighton, school, procurement

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brighton-school-district-2022-205.pdf

Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)

… Free School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reporting

Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)

… The Ravena-Coeymans-Selkirk Community Library is located in the Village of Ravena, which is within the Town of Coeymans in Albany County. The Library is a public school library that …

https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28

Gloversville Public Library – Claims Processing (2014M-81)

… 19,200 residents of the Gloversville Enlarged School District. The Library received its charter as a school district public library from the State Board of …

https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81