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Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… 13, 2015. Background The Bainbridge-Guilford Central School District is located in the Towns of Afton, Bainbridge, … Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $501,900. … BainbridgeGuilford Central School District School Lunch Operations 2015M172 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015m“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… drops in the past 20 years. The results underscore the need for school districts to swiftly invest significant … the gap closed by 11 points from 2019, showing a 22 point gap in 2022; and for English language learners, … released at the same time as the 2022 NAEP scores, U.S. Secretary of Education Miguel Cardona recognized the …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryLicensing and Monitoring of Proprietary Schools
… have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning flags of … such as business, computer/information technology, and English as a second language. The New York State …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsCity of Yonkers – Budget Review (B24-6-6)
… settlements. Two of the District’s CBAs expired June 30, 2023. The District could face additional expenditures when these contracts are settled. Likely underestimates teacher retirement payments by approximately $478,000 and … the District’s budget request. Review the estimates for teacher retirement payments and charter school tuition …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6State Comptroller DiNapoli Releases Municipal & School Audits
… safeguard all assets, it did not provide detailed guidance for maintaining inventory records for most IT assets because … containing inconsistent information. Port Washington Union Free School District – Payroll (Nassau County) Auditors … – Budget Review (Westchester County) The city’s 2025-26 adopted budget totals $1.55 billion, which includes …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsManhattan D.A., NYS Comptroller Announce Indictments in Frauds Totaling Nearly $1 Million
… of the Investigation Division). Senior Investigators Luis Sanchez, Ray Yuen, Brian Longaro, and Brian Granshaw; …
https://www.osc.ny.gov/press/releases/2026/07/manhattan-da-nys-comptroller-announce-indictments-frauds-totaling-nearly-1-millionState Comptroller DiNapoli Releases Municipal & School Audits
… totaling $341,992 and tried to pay herself an additional $26,613. She failed to adhere to the established policy and … were not adequate for eight of the 31 water outlets (26%) that exceeded the lead action level. While district …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Port Byron Central School District – Network User Accounts (2021M-119)
… report - pdf ] Audit Objective Determine whether Port Byron Central School District (District) officials ensured … Determine whether Port Byron Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … Determine whether the Indian Lake Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… Determine whether Springville-Griffith Institute Central School District (District) officials adequately secured … Determine whether SpringvilleGriffith Institute Central School District District officials adequately secured access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… pdf ] Audit Objective Determine whether the George Junior Republic Union Free School District’s (District) … Determine whether the George Junior Republic Union Free School Districts District website …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyArgyle Central School District – Medicaid Reimbursements (2020M-171)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… were secure. Officials did not: Regularly review network user accounts and permissions to determine whether they were … to be disabled. As a result, we identified 139 unneeded user accounts, 36 unneeded generic or shared user accounts and five user accounts with unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… Objective Determine whether the St. Regis Falls Central School District (District) maximized Medicaid reimbursements … Determine whether the St Regis Falls Central School District District maximized Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Hammondsport Central School District – Nonresident Tuition (2016M-248)
… District is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates one school with … dates when calculating tuition bills for all students. Two home districts were underbilled by $5,078 and one home …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Arkport Central School District – Payroll (2016M-338)
… The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments. Key Recommendations Develop and adopt written payroll policies and procedures. Review the calculations for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Lockport Public Library – Claims Processing (2015M-192)
… in the City of Lockport, Niagara County. The Library is a school district public library that received its charter from … prior to payment. From a sample of 30 claims, the Director signed checks for 29 claims and the Treasurer signed one check. Key Recommendations Conduct a thorough …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and monitoring processes and procedures … Background The purpose of our audit was to review the School's procurement and monitoring processes and procedures … or procedures for procuring professional services. School officials did not use competitive methods when …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesMadrid-Waddington Central School District – Financial Condition (2015M-347)
… June 30, 2015. Background The Madrid-Waddington Central School District is located in the Towns of Lisbon, … in St. Lawrence County. The District, which operates one school with approximately 680 students, is governed by an … MadridWaddington Central School District Financial Condition 2015M347 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Lyme Central School District – Financial Condition (2016M-383)
… District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383