The objective of this report was to determine whether the State Education Department (SED) has developed effective processes for (1) ensuring that school districts report violent and disruptive incidents to SED in accordance with State law and regulations, (2) identifying schools that should be designated as persistently dangerous because of their violent and disruptive incidents, and (3) ensuring that the incident data reported by school districts is recorded accurately and correctly on SED's automated information system. The audit focused on incident reporting outside New York City. Based on the results, it was concluded that there is significant risk that the level of violence at other high schools across the State is similarly understated, and therefore SED's annual reports on school violence do not convey the full seriousness of the situation to the Governor, Legislature and Board of Regents. In effect, school district students, teachers and other employees have a greater exposure to violent and disruptive behavior than may have been previously disclosed. The following are appended: (1) Definitions of Selected Violent and Disruptive Incidents; and (2) Audit Response. (Contains 5 tables.)