The New York State Board of Education's Division of School Safety is responsible for maintaining a safe and secure environment to ensure that schools are free from disruption. This report presents findings of an audit that investigated whether the division's incident reporting system database accurately captured all school safety incidents that occurred at board schools. The audit compared student suspension information for the last four months of 1994 from the board's Office of Student Information Services (OSIS) to the division's database to see if the division database reflected all school safety incidents that resulted in suspensions at the seven schools with the most suspensions. Findings indicate that the 1994-95 midyear report presented by the board to the public was misleading because it understated the extent of school safety incidents that actually occurred in schools. Principals reported only a small portion of the school safety incidents that resulted from student suspensions; the percentage of reported incidents ranged from 4 to 35 percent. Six recommendations are included. The board disagreed with the report's conclusion that the reporting problems were systemic. The appendix contains a list of contributors. Two figures and four tables are included. (LMI)