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Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… 2018-19 through 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated fund balance that was not … of the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that … Adopt a written reserve policy that establishes optimal or targeted funding levels. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementHyde Park Fire and Water District – Procurement (2025M-31)
… the Hyde Park Fire and Water District (District) Board of Trustees (Board) procured capital assets, goods and … the Hyde Park Fire and Water District District Board of Trustees Board procured capital assets goods and services …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… three fiscal years. The debt service fund and most reserve funds are not being used, and the repair, retirement, … ensure they are maintained at reasonable levels. Use the funds in the debt service fund to pay the related debt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village Fire Department. … of our audit period. The Treasurer misappropriated County funds over a nine-year period, pleaded guilty to grand … larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsFlanders Fire District – Disbursements (2014M-199)
… Purpose of Audit The purpose of our audit was to determine whether disbursements were … The Flanders Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199McLean Fire District - Financial Operations (2017M-296)
… a voucher system to ensure Board approval. We commend them for taking prompt corrective action. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Town of Stafford - Procurement (2018M-134)
… procurement policy. Officials did not always obtain quotes in compliance with the procurement policy. The Town may … by reducing the thresholds for purchases requiring quotes in the procurement policy. Key Recommendations Review and …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Town of Chester – Time and Attendance Records (2017M-287)
… to record the time actually worked. Leave request forms were not used to monitor paid leave time. Key … all employees to complete time records and leave request forms requiring employee signatures and department head or …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Clinton County - Separation Payments (2018M-44)
… Key Findings The County lacked effective procedures to ensure employees were accurately paid separation payments. … of separation payments. Direct the County’s legal counsel to review the identified overpayments and take appropriate action to recover those funds and reimburse identified …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Carmel Central School District - Extra-Classroom Activities (2018M-45)
… Carmel Central School District ExtraClassroom Activities …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Leaves of Absence – Career Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit … service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of … unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absenceLeaves of Absence – Police and Fire Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit … service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of … unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – New Career Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit … service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of … unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ …
https://www.osc.ny.gov/retirement/publications/1515/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit … service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of … unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit … service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of … unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceHaverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… 2012 through June 2, 2014. Background The Haverstraw-Stony Point Central School District is located in the Towns of Haverstraw and Stony Point, Rockland County, and operates eight schools with … HaverstrawStony Point Central School District Financial Condition 2014M275 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mGreenwich Central School District – Claims Auditing (2016M-37)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … auditor did not consistently audit all claims related to the capital fund prior to payment. Key Recommendation The Board should ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … he does not perform the review and certification prior to the employees being paid. Key Recommendation The … Superintendent should review and certify payrolls prior to the transfer and release of funds to pay employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326