This audit report addresses whether New York school districts have established comprehensive school safety plans and completed necessary violence-prevention and response steps, and whether the New York State of Board of Education and State Education Department provided sufficient monitoring over school districts' efforts to keep schools safe from student violence. The audit indicates that many school districts have not yet formalized such plans. Responses from some districts indicated variation in the inclusion of key plan components and in the extent that they were implementing violence prevention and response steps that support comprehensive school safety plans. Audit recommendations include developing and implementing monitoring capability to ensure compliance with the Safe Schools Against Violence Act and submission of safety plans to the New York Police Department by filing deadlines and in approvable form. Department officials agree with the recommendations and indicate that steps have been or will be taken to implement them. The report concludes with Exhibit A, school districts surveyed; Exhibit B, content of safety plans available for school districts sampled outside of New York City; Appendix A, major report contributors; and comments by New York State Education Department and New York City Board of Education officials, respectively. (RT)