School Districts in New York State are required to conduct several audits each year, including an external financial audit, an internal audit, state-initiated audits from the Office of the State Comptroller (OSC), internal claims audits, and, if exceeding the established threshold, a single/program-specific audit of federal funds received and utilized.
Per New York State Education Law §2115-a(3), all school districts, except those employing fewer than eight teachers, and each BOCES shall obtain an annual audit (Financial Audit) of its records by an independent certified public accountant or an independent public accountant. A copy of the audit report shall be furnished to the Commissioner on or before October 15 following the end of the fiscal year audited.
Financial Audits
Per New York State Education Law §2115-a(3), all school districts, except those employing fewer than eight teachers, and each BOCES shall obtain an annual audit (Financial Audit) of its records by an independent certified public accountant or an independent public accountant. A copy of the audit report shall be furnished to the Commissioner on or before October 15 following the end of the fiscal year audited. Additionally, all school districts having a population of less than one million and an educational program beyond the 6th grade, shall have their extraclassroom activity (ECA) funds audited at least annually in conjunction with the audit of the District records.
Year Ending June 30, 2024
Year Ending June 30, 2023
Year Ending June 30, 2022
Year Ending June 30, 2021
Year Ending June 30, 2020
OSC Audits
The Office of the New York State Comptroller (OSC) performs audits of school districts, roughly every five years, to ensure that government operations are efficient and effective. The OSC audits fall into two categories.
- Internal Control Audits review and test a local government's policies and procedures to make sure that officials obtain, keep, and use public resources properly.
- Performance Audits assess how efficiently a local government runs aspects of its programs. Typically, these audits identify cost savings.
Here is additional information regarding OSC's audit process.
Nov. 2024 - Information Technology
Audit Report # 2024M-37
Corrective Action Plan