The Office of the State Comptroller audits State and local governments to ensure that they use taxpayer money effectively and efficiently to promote the common good. School districts are audited every three to five years by the OSC. Audits often examine several particular areas of operation within a school district. The below OSC audit examines Eastport-South Manor's Procurement of Professional Services. Audit reports often recommend to school districts ways to improve the way in which it functions.

Included in these audits are school district's corrective action plan, or how the district plans to correct what was recommend to be improved.