State Education Department

Annual Audits of School Districts and Related State Education Department Oversight (Follow-Up Review)

Most school districts in New York must be audited annually, and the resulting audit reports must be submitted to the State Education Department. In our prior audit report 96-J-1, we examined the effectiveness of this audit process and found that a number of improvements could be made. For example, many school districts did not use a competitive process when contracting for audit services, and even when a competitive process was used, the quality of the audit services often was not considered. We also noted that Department staff could make greater use of the audit reports in fulfilling their responsibilities to oversee various aspects of school district operations. In our follow-up review, we found that Department officials have made good progress in implementing the recommendations contained in our prior report.

For a complete copy of Report 97-F-50 click here.