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Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, officials lacked the required building check forms to support that 267 building checks were performed and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeScio Central School District – Capital Assets (2024M-45)
… a result, of the 100 capital assets with a total recorded replacement cost of approximately $113,000 we reviewed, 51 assets with a total replacement cost of approximately $38,000 could not be … was not recorded. 38 capital assets with a total recorded replacement cost of approximately $47,000 did not have their …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… report - pdf] Audit Objective Determine whether Johnson City Central School District (District) officials ensured … Determine whether Johnson City Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… Free School District (District) Board of Education (Board) and officials established adequate controls over user … financial application to help prevent inappropriate access and use. Key Findings The Board and District officials did not establish adequate controls …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessGreece Central School District – Procurement of Professional Services (2024M-129)
… the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The Board and District … the Greece Central School District District Board of Education Board and District officials sought competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mFonda-Fultonville Central School District – Reserves Management (2021M-157)
… conditions for reserve fund use and replenishment. Obtain voter approval to liquidate the liability reserve or fund the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… 30, 2016. Background The Newark Central School District is located in the Village of Newark and includes the Town of … and Phelps in Ontario County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period … through 2012-13, the Board adopted budgets that planned to use $3.7 million in fund balance to finance the budgets. Instead, the District generated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Oversight of Smart Schools Bond Act Funds
… (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have … August 27, 2019. About the Program The Smart Schools Bond Act (Act) was approved by New York State voters in … Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsLyons 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.pdfPenn Yan Central School District – Separation Payments (2015M-258)
… through October 6, 2015. Background The Penn Yan Central School District is located in the Towns of Barrington, … Penn Yan Central School District Separation Payments 2015M258 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… Background The Greenwood Lake Union Free School District is located in the Town of Warwick in Orange County. The … operates two schools with approximately 870 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Ardsley Union Free School District – Reserve Funds (2015M-348)
… through October 2, 2015. Background The Ardsley Union Free School District is located in the Village of Ardsley in … Ardsley Union Free School District Reserve Funds 2015M348 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Cambridge Central School District - Medicaid Reimbursements (2019M-109)
… all Medicaid reimbursements to which it was entitled for services provided to eligible students. Key Findings The … claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and rejected claims were not resubmitted for 1,280 eligible services totaling $25,004. Had these services been …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Schenectady County – Investment Program While the county’s investments were generally legal, safe and … to estimate funds available for investment. As a result, the county maintained most of its available-for-investment …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 91-64
… PUBLIC CONTRACTS -- Contracts Requiring Bidding (bus transportation contracts for separate routes) -- Bidding Monetary Threshold (computation of for bus transportation contracts) EDUCATION LAW, §305(14); … when two transportation contracts, each for a separate route, are let to the same individual and neither of such …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials did not … needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) Public … and test or properly exempt 140 of the 379 (37 percent) water outlets in the District because they did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mVestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91