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North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… Determine whether North RoseWolcott Central School District District officials properly applied for all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actGeneral Brown Central School District - Building Renovation Project (2019M-21)
… [read complete report - pdf] Audit Objective Did the Board and District officials properly establish, monitor and account for the building renovation project? Noteworthy … established the budget for the three school buildings and garage renovation project. District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mLists
… Worksheet [ .xlsx ] More Information Archived Data Search for a local government or school district …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsFiscal Stress Monitoring System
… school districts with fiscal problems. Alerting everyone to potential problems gives local officials and taxpayers the opportunity to be more proactive. Read the System Basics [pdf] document to learn more. Search for a local government or school …
https://www.osc.ny.gov/local-government/fiscal-monitoringPeekskill City School District – Financial Condition (2015M-191)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Peekskill City School District is located in the City of Peekskill, Westchester County. The District operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… safeguard PPSI. As a result, there is an increased risk of unauthorized access to the network and PPSI stored on … service network user accounts which account for 11 percent of the District’s enabled accounts. The majority of these accounts belonged to former employees and were last …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andOakfield-Alabama Central School District – Budgeting (2016M-172)
… audit was to evaluate the District’s budgeting practices for the period July 1, 2011 through April 4, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $18.5 million. Key Findings For fiscal years 2011-12 through 2014-15, the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172State Comptroller DiNapoli Releases Municipal & School Audits
… board did not ensure all goods and services were procured in compliance with state law, district policies or in the best interest of taxpayers. The board did not oversee … even the limited oversight responsibilities outlined in the company’s bylaws. Certain officers hindered the …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… through March 31, 2017. Background The Yorktown Central School District is located in the Towns of Yorktown, New … Yorktown Central School District Procurement and Claims Processing 2017M177 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mElmsford Union Free School District – Fixed Assets (2017M-147)
… $33.5 million. Key Findings The District does not have a comprehensive policy for identifying and recording fixed assets. Fixed assets were not tagged as District property for 26 items valued at … fixed assets with values that exceed the threshold have a tag affixed identifying them as District property. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Enlarged City School District of Troy – Leave Accruals (2014M-144)
… Purpose of Audit The purpose of our audit was to determine if District employees received and used leave … accruals. District officials implemented specific controls to ensure employee leave accruals were earned in accordance … CBA. We also found District officials established controls to ensure the accrual and use of leave time were recorded …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Wappingers Central School District – Professional Services (2022M-88)
… pdf] Audit Objective Determine whether Wappingers Central School District (District) officials sought competition for … Determine whether Wappingers Central School District District officials sought competition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Tonawanda City School District - Procurement (2023M-108)
… As a result, they did not comply with District policies or New York State General Municipal Law (GML) Section 103 and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Inlet Common School District – Claims Processing (2023M-180)
… Determine whether Inlet Common School District District claims were adequately supported for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Chautauqua Lake Central School District – Procurement (2024M-3)
… Audit Objective Determine whether Chautauqua Lake Central School District (District) officials procured fuel in … Determine whether Chautauqua Lake Central School District District officials procured fuel in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Wainscott Common School District – Financial Condition (2013M-268)
… used less than $1.9 million of the appropriated fund balance during this period. As a result, the District accumulated unexpended surplus fund balance equivalent to 68 percent of the ensuing years’ … operational needs or the use of unexpended surplus fund balance in a manner that benefits the District taxpayers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District officials developed reasonable budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Access to Preschool Special Education Services
… parent training, and counseling. As of October 5, 2022, SED reported 40,846 children in the State were … services to be provided, to be developed within 60 calendar days of parental consent to evaluate a child not …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesBrocton Central School District – Claims Audit (2023M-15)
… properly audited before payment. Key Findings Claims were not properly audited before payment. As a result, there was … increased risk that improper or unsupported payments could have been made and may not have been detected and corrected. … (Board) provided the claims auditor with adequate guidance to perform her duties, we may not have found that of the 184 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Ithaca City School District – Financial Condition (2015M-318)
… audit was to examine the District’s financial activities for the period July 1, 2013 through May 8, 2015. Background … has approximately 5,200 students. Budgeted appropriations for the 2015-16 fiscal year are $115 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318