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Saranac Central School District – Student State Aid (2023M-91)
… for special education students who received services in 10-month public and summer placements. Key Findings … for special education students who received services in 10-month public and summer placements. As a result, as of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Brockport Central School District - Financial Management (2023M-107)
… approved budgets made it appear as though the Board needed to appropriate fund balance and reserves and increase real property taxes by 13 percent to close projected budget gaps. However, the District … had $700,000 in unidentified money that should be returned to the general fund. The District did not have comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Merrick Union Free School District – Financial Management (2024M-64)
… surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently … Recommendations Continue reducing surplus fund balance to comply with the statutory limit. Adopt budgets that … of appropriations and fund balance that will be used to fund operations. Maintain reserves at reasonable levels. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Saranac Central School District – Payroll (2015M-298)
… Background The Saranac Central School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District, which operates four schools … payroll clerk. The Superintendent, or in his absence the Business Administrator, should compare payroll registers to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Lyons Central School District – Payroll 2022M-71
Determine whether Lyons Central School District (District) officials ensured the District accurately paid employees’ salaries and wages.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyons-central-school-district-2022-71.pdfGananda Central School District – Financial Condition (2014M-62)
… 8, 2014. Background The Gananda Central School District is located in Wayne County and is governed by the Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Lansingburgh Central School District – Purchasing (2017M-173)
… Rensselaer County and encompasses portions of the Towns of Brunswick, Pittstown and Schaghticoke, as well as the City of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Clinton Central School District – Payroll (2017M-252)
… Clinton Central School District Payroll 2017M252 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15
Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15
https://www.osc.ny.gov/files/local-government/publications/pdf/three-years-schools-0116.pdfAuditing Travel/Conference Claims – Travel and Conference Expense Management
… reviewing information contained in the claim/voucher packet, including appropriate approvals, travel forms, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsFrontier Central School District - Procurement of Professional Services (2018M-98)
… Review and update the purchasing policy and procedures to ensure they include detailed guidance for procuring … agreed with our recommendation and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… emergency drills? Audit Period July 1, 2023 – June 24, 2025 Understanding the Audit Area Emergency drills include … and emergency bus drills (bus drills). Evacuation drills practice emergency procedures, evacuation routes and … set forth in Article 3 of New York State General Municipal Law (GML). Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… emergency drills? Audit Period July 1, 2023 – July 10, 2025 Understanding the Audit Area Emergency drills include … and emergency bus drills (bus drills). Evacuation drills practice emergency procedures, evacuation routes and … set forth in Article 3 of New York State General Municipal Law (GML). Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85New Suffolk Common School District – Selected Financial Operations (2013M-197)
… 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of Trustees which comprises three … none of the adopted budgets included a planned balance as is permitted by Law. District officials have not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mWaverly Central School District – Financial Condition (2013M-148)
… Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by … included the use of fund balance to finance operations in order to keep the real property tax levies at amounts the … District officials intentionally continue to collect taxes in excess of what is necessary for financing current …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Attica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… of $181,700,280. Audit Summary District officials did not properly record and account for all of the District’s … list. The District’s Board of Education (Board) did not designate a property control manager. Therefore, the District did not have a specific person who was responsible for tracking …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23State Comptroller DiNapoli Releases Municipal & School Audits
… (IT) (Westchester County) The IT director did not disable unnecessary user accounts in a timely manner. As a … the district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT … plans, officials did not determine, among other things: how the construction and replacements would be funded long …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsMarathon Central School District – Fund Balances (2017M-280)
… serves seven towns in Cortland County, two towns in Broome County and one town in Tioga County. Enrollment for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Sodus Central School District – Financial Management (2016M-392)
… 30, 2016. Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The … operates three schools with approximately 1,050 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392