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College Readiness
… College Readiness Interactive Map Objective To determine whether the New York City Department of Education is adequately preparing students for post-secondary institutions. Our audit covered the period … also expected to graduate by August 2019. We looked at how this cohort fared overall in terms of high school …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessOversight of Mental Health Education in Schools
… taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsHamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ procurement for the period July 1, 2014 through August 31, 2015. Background The Hamilton-Fulton-Montgomery BOCES is an association of 15 … Key Recommendation There were no recommendations as a result of this audit. … HamiltonFultonMontgomery Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mFinancial Oversight of the Advantage After School Program
… whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money … to be served in the Program on any day during the year. OCFS administers the Program through its Division of Child … After School Program Unit. As of September 1, 2016, OCFS had contracts with 137 providers to operate programs at …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programImplementation of the Dignity for All Students Act
… Department of Education (DOE) is ensuring that Dignity for All Students Act (DASA) incidents are reported properly … providing public elementary and secondary school students in New York State with a safe and supportive environment free from discrimination, intimidation, taunting, harassment, and …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actDiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… New York State Department of Agriculture and Markets’ (Ag & Markets) initiative to reimburse school districts at a higher rate if at least 30% of the costs for lunch is spent … school lunch program has an excellent goal, to provide healthy, locally produced food to New York school children …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedWestern New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School … residency documentation for 52 out of 55 students in our audit sample. Key Recommendations Periodically review …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkAudits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant … the Audit Process Brochure [pdf] . Audit Selection: A risk assessment process precedes most Office of the New York State Comptroller (OSC) audits of local governments and school districts. A small number of OSC audits of local …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processSodus Central School District – Software Management (2022M-64)
… – pdf] Audit Objective Determine whether Sodus Central School District (District) officials ensured only … install software on their computers without authorization. Of 134 software applications that we reviewed, only three (2 … on District computers. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Oversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… in our initial audit report, Oversight of Afterschool and Summer Youth Employment Contracts (Report 2017-N-7 ). About … experiences, and sports/recreation activities when school is not in session. COMPASS services are administered …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ … Educational Services is an association of 31 component school districts. Combined, the component districts educate …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesOpinion 98-12
… held by a municipality may be deposited in a single bank account (1991 Opns St Comp No. 91-57, p 158; 1981 Opns St … unreported). Thus, in the absence of a separate bank account requirement in section 2580(1), we concluded in 1971 … school district moneys may be commingled in the same bank account (see also General Municipal Law, §11[6]). As to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Plattsburgh City School District - Procurement (2019M-198)
… District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 … not procured in accordance with the purchasing policy. Of the services obtained from seven professional service providers, who were paid a combined total of $178,247 during the audit period, the services from six …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Oversight of School Safety Planning Requirements (Follow-Up) (2020-F-17)
To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of School Safety Planning Requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f17.pdfMahopac Central School District – Noninstructional Payroll (2020M-32)
… approved, supported and documented. Payments to the head bus driver were not always properly approved, calculated and … reduced overtime costs by $10,320 if it had used part-time bus monitors and drivers instead of bus mechanics. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… examine BOCES’ calculation of employee separation payments for the period July 1, 2014 through April 30, 2016. … Services is a public entity serving 18 component school districts which educate approximately 23,700 students. BOCES, which provides 59 educational and administrative services to its component school …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesAudit of the Tuition Assistance Program at Pratt Institute
… of Education's Rules and Regulations (Regulations) when certifying students for State-funded Tuition Assistance … offering courses in art, design, and architecture. The school has affiliated programs at the Pratt Munson Williams … totaling $38,236 that school officials certified in error. After we discussed the identified errors, Pratt officials …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-institutePoughkeepsie City School District – Information Technology (2019M-166)
… Determine whether District officials ensured information technology (IT) systems were adequately secured and protected … IT service providers. In addition, sensitive information technology (IT) control weaknesses were communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91