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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

School District Physical Education Compliance (2018-MS-3)

Released: September 12, 2018 -- [read complete report - pdf]

Audit Objective

To determine whether the 10 school districts that we audited provide physical education (PE) classes consistently with the regulations of the Commissioner of the New York State Education Department (SED).

Key Findings

  • None of the districts fully complied with PE requirements mandated by State Education Law and regulations. As a result, not all students are receiving the minimum PE required. Nine of the 10 districts audited did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade 5.
  • None of the districts audited had developed a PE plan that met SED Commissioner’s regulation requirements.
  • Seven districts did not file a PE plan with SED, as required.
  • Five Boards of Education did not approve their district’s PE plan, as required.

Key Recommendations

Develop and institute a PE program to ensure that:

  • Students receive the minimum required amount of PE.
  • The PE plan addresses all requirements in the Commissioner’s regulations.


Districts are required to provide a minimum level of PE per week in both number of classes and number of minutes. Districts must also develop a detailed PE plan that meets all of the requirements of the SED Commissioner, including board approval of the plan before it is submitted to SED. School district boards of education are responsible for the general management and control of district operations, including educational affairs such as physical education.

Quick Facts
School District2016-17 General Fund Budget (millions)StudentsPE Teachers
Baldwinsville Central$103.65,66121
Binghamton City$112.26,30723
Brockport Central$78.93,28317
Camden Central$51.72,18910
Corning City$104.74,97623
East Ramapo Central$224.48,48236
Kenmore-Town of Tonawanda Union Free$157.16,70537
Plattsburgh City$41.71,9329
South Colonie Central$98.74,73125
South Huntington Union Free$1596,09926

Audit Period

July 1, 2016 – June 30, 2017

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236