On November 5, 2025, New York State Comptroller Thomas P. DiNapoli today announced the school audits listed below were issued.
Click on the text highlighted in color to access the audit.
School officials did not ensure that disbursements were adequately supported, for appropriate purposes, and reviewed and approved before payment.
The audit also determined that 112 disbursements and credit charges totaling $504,506 did not have an itemized invoice and a documented school purpose. Officials said they purchased 300 gift cards each worth $100 (totaling $30,975) for students for achieving certain grades on state exams but the cards were given to 19 teachers and support staff based on student grades.
In addition, the operations manager’s responsibilities were not adequately segregated, and she was able to make purchases, prepare checks, sign checks with a board member’s stamp and modify or delete data in the financial software.
Finally, the school’s former operations manager was arrested in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, she pleaded guilty to disorderly conduct and repaid the school.
Greenburgh Central School District – Procurement (Westchester County)
District officials generally procured time and materials contracts in a cost-efficient manner using competitive bids or the required exception to the competitive bidding process. However, district officials did not confirm that the goods and services billed by the vendor and paid by the district were accurate and complied with the applicable bid specifications or, in some circumstances, the terms of the contract. Because of this, officials overpaid three vendors a total of $55,015.
In addition, officials did not ensure all vendor invoices were properly supported and audited before payment. As a result, there is an increased risk that paid claims may not be for legitimate expenditures.
Elmira City School District – Capital Projects (Chemung County)
Although district officials complied with competitive bidding requirements and certain aspects of the district’s procurement policies, they did not seek competition for two professional service contracts related to the 2020 Capital and Energy Performance Improvements Project.
Auditors reviewed a total of 60 contracts and 12 change orders associated with the contracts that either exceeded the competitive bidding requirements set forth in state law or were subject to the district’s procurement policies and procedures. The total cost of these contracts and change orders was approximately $62.9 million. Of these costs, $7.3 million was paid to two vendors through contracts for professional services that were not let in accordance with the district’s procurement policy that requires the district to use a request for proposals process.
Jasper-Troupsburg Central School District – Emergency Drills (Steuben County)
During the regular school year, district officials must conduct a minimum of 12 evacuation and lockdown drills for each building and three bus drills for each bus to provide staff and students with the training necessary to respond appropriately in an emergency.
District officials did not conduct all required drills or conduct all drills within the required time frames and officials could not support that they met all drill requirements. Officials also did not file the required state Education Department annual certification for bus drills or properly notify parents of drills.
Without adequate emergency instruction and training, district officials cannot ensure that staff and students are prepared for emergencies.
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