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Belfast Central School District – Procurement (2016M-317)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through August 16, 2016. … compliance with the procurement policy and periodically report to the Board. Solicit competition for professional … the use of RFPs or quotes and obtain the appropriate number of quotes for purchases as required by the procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Norwich City School District – IT Asset Management (S9-22-18)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Although … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … with a combined total cost of $1,449 were not inventoried. In addition, officials have not adopted a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18State Comptroller DiNapoli Releases Municipal & School Audits
… the compensation paid was accurate. Therefore, the report does not contain recommendations. Town of Cohocton – … which water outlets they exempted from sampling and how they would be secured, and what remedial actions were … costs could potentially be underestimated for police by as much as $341,000. Employee retirement costs are likely …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsHeuvelton Central School District – Procurement (2023M-55)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure … They also did not have written agreements with four of these vendors. Key Recommendations Document compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55State Comptroller DiNapoli Releases Municipal & School Audits
… excessive unrestricted fund balances to accumulate. At the end of 2024, the general and highway funds had a total of $8.3 million in unrestricted fund balance. … Spencerport Central School District – Employee Benefits (Monroe County) District officials did not always …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… 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-buyoutsImplementation of the Dignity for All Students Act
… such as ensuring that DAC contact information is widely accessible. Some schools also did not provide DASA … training to noninstructional personnel. The Department’s guidance addressing transgender and gender nonconforming … at most schools we visited were not aware of DASA record retention requirements, and some officials indicated …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actOpinion 90-48
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Lowest Responsible Bidder … §103: A bidder's criminal record may be taken into account in determining whether the bidder is a responsible bidder. … and an opportunity to rebut the charges. This is in reply to your letter concerning the award of a contract by …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Penfield Central School District – Procurement (2022M-76)
Determine whether Penfield Central School District (District) officials made procurements in accordance with District policies, statutory requirements and good business practices.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/penfield-central-school-district-2022-76.pdfPhoenix Central School District – IT Asset Management (S9-22-20)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Schoharie Central School District - School Lunch Operations (2019M-19)
Determine whether District officials properly managed school lunch operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/schoharie-19.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… Central School District – Financial Management (Erie County) The board and district officials did not properly … six reserves with balances totaling $10 million. Orleans County – Court and Trust Funds Pursuant to a court order, … Castile – Tax Collection Remittance (Wyoming County) The clerk did not remit collections to the town supervisor and …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 90-63
… the sponsor municipality or school district. May 15, 1990 Stanley L. Itkin, Director Hillside Public Library … Whether …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees or Board members …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… (District) could achieve cost-savings by offering a health insurance buyout incentive (buyout). Key Findings District … by offering a buyout in lieu of health insurance coverage. Total savings could range between approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mNorth Salem Central School District – Network User Accounts (2022M-140)
… complete report – pdf] Audit Objective Determine whether North Salem Central School District (District) officials ensured network user accounts … they planned to initiate corrective action. … audit school district North Salem …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
oceanside school audit internet use
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… Determine whether Burnt Hills - Ballston Lake Central School District (District) officials ensured the third-party … they planned to initiate, corrective action. … audit school burnt hillsballston lake …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Williamsville, does not detail or track the history of grade changes. “When proper controls are not in place, there is the possibility of student grades being inappropriately … period of July 2013 to May 2015, auditors reviewed 90 grade changes made by non-teachers, which includes guidance …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… that all Project change orders were submitted as required to the New York State Education Department (SED) for … totaling approximately $2 . 7 million were not submitted to SED, as required, for the Commissioner of Education’s … are properly approved. Actively monitor change orders to ensure the District submits change orders for approval …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders