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Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Katonah-Lewisboro Union Free School District is located in the Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, which operates five … competitive methods when procuring professional services in compliance with its adopted policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalIsland Trees Union Free School District – Overtime (2016M-389)
… Purpose of Audit The purpose of our audit was to evaluate the District’s use of overtime for the period … approximately $58.6 million. Key Finding The District does not have written overtime procedures, and employees are not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and the Town of St. Johnsville in Montgomery County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialRed Hook Central School District – Inventories (2023M-133)
… whether unauthorized E-Z Pass charges occurred. Because the District did not adequately monitor and safeguard fuel … We found that officials did not: Adequately secure the District’s unleaded gasoline and diesel fuel tanks. … and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… Objective Determine whether East Bloomfield Central School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data. Key … Determine whether East Bloomfield Central School District District officials ensured network and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareLyme Central School District – Financial Management (2024M-87)
… complete report – pdf] Audit Objective Determine whether the Lyme Central School District (District) Board of … officials properly managed fund balance. Key Findings The Board and District officials did not properly manage the District’s fund balance. As a result, they levied more …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87State Comptroller DiNapoli Releases Municipal & School Audits
… the 300 claims reviewed totaling approximately $758,000, 205 (68%) claims totaling approximately $656,000 had one or …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… of a school district’s financial condition is its level of fund balance, which represents the difference between … of surplus fund balance 1 , up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. A … years 2019-20 through 2023-24 for the general fund, as a percentage of the next year’s budget, was between 2 and 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mGeneva City School District - Reserves (2018M-51)
Geneva City School District - Reserves (2018M-51)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-geneva.pdfSyosset Central School District - Payroll (2018M-42)
Syosset Central School District - Payroll (2018M-42)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-syosset.pdfAfton Central School District – Fund Balance Management (2023M-18)
audit, school district, fund balance management, afton
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/afton-central-school-district-2023-18.pdfSchool District Physical Education Compliance (2018-MS-3) - Global
School District Physical Education Compliance (2018-MS-3)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-School-District-PE-Compliance-global.pdfByron-Bergen Central School District - Procurement (2018M-157)
Byron-Bergen Central School District - Procurement (2018M-157)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-byron-bergen.pdfAnnual Report on School District Financial Accountability - 2009
Annual Report on School District Financial Accountability
https://www.osc.ny.gov/files/local-government/publications/pdf/sda09.pdfAnnual Report on School District Financial Accountability - 2008
Annual Report on School District Financial Accountability
https://www.osc.ny.gov/files/local-government/publications/pdf/sda08.pdfAnnual Report on School District Financial Accountability - 2007
Annual Report on School District Financial Accountability
https://www.osc.ny.gov/files/local-government/publications/pdf/sda07.pdfAnnual Report on School District Financial Accountability - 2006
Annual Report on School District Financial Accountability
https://www.osc.ny.gov/files/local-government/publications/pdf/sda06.pdfExternal Audit Guidance for School District Officials
External Audit Guidance for School District Officials
https://www.osc.ny.gov/files/local-government/publications/pdf/sch_audit_guidance.pdfNortheast Central School District - Payroll (2018M-140)
Northeast Central School District - Payroll (2018M-140)
https://www.osc.ny.gov/files/local-government/audits/pdf/northeast.pdfClinton Central School District – Payroll (2017M-252)
Clinton Central School District – Payroll (2017M-252)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-clinton.pdf