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Leaves of Absence – Police and Fire Plan

… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 …

https://www.osc.ny.gov/retirement/publications/1512/leaves-absence

Leaves 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 …

https://www.osc.ny.gov/retirement/publications/1511/leaves-absence

Central Valley School District - Separation Payments (2018M-153)

… District officials accurately paid employees’ separation payments. Key Findings We reviewed all 37 separation payments totaling $516,017 made to eligible employees during … period and found that, except for minor discrepancies, the payments were accurately paid in accordance with …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153

West Seneca Fire District #1 – Purchasing (2017M-272)

… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272

Stillwater Central School District – Payroll (2017M-104)

… whether District employees received only the salaries and benefits to which they were entitled for the period July … The Stillwater Central School District is located in the counties of Saratoga, Rensselaer and Washington. The District, which has approximately 1,080 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104

Town of Bath - Real Property Tax Exemptions Administration (2018M-209)

… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … volunteer firefighter, veteran and other exemptions. The Assessor: Granted exemptions without required applications, …

https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209

Town of Milo - Real Property Tax Exemption Administration (2018M-210)

… Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … Determine whether the Assessor properly administered select real property tax exemptions …

https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210

Union Center Fire Company, Inc. – Internal Controls (2014M-303)

… under New York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The … to provide fire protection services to the Towns of Union and Maine. From March 2013 through February 2014, the Company … are adequate to ensure that moneys are safeguarded and financial activity is properly recorded and reported. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303

Port Washington Fire Department – Budgeting (2015M-209)

… of North Hempstead and the Villages of Baxter Estates, Flower Hill, Manorhaven, Plandome Manor, Port Washington …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209

Valley Central School District – Financial Condition (2014M-58)

… our audit was to review the District’s financial condition and the Board’s budgeting practices for the period July 1, … Background The Valley Central School District is located in Orange County and is governed by a Board of Education. The District served …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58

Accounts Payable Advisory No. 13

… process provides important controls including: Prevention of duplicate payments and overpayments; Validation that goods …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfs

Town of Italy – Multiyear Planning (2017M-53)

… January 12, 2017. Background The Town of Italy is located in Yates County and has a population of approximately 1,100. The Town is … resources are available to replace capital assets in a timely manner. Develop a fund balance and reserve policy …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53

Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)

… of Cheektowaga, Erie County, and operates four schools with more than 2,200 students. The District is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015m

Avoca Central School District – Separation Payments (2015M-273)

… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through September 30, 2015. Background The Avoca Central School District is located in the Towns of Avoca, Bath, Cohocton, Fremont, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273

Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)

… the Town of Shelby’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report released in December 2021. Background The Town, located in Orleans … assess the Town of Shelbys Towns progress as of May 2024 in implementing our recommendations in the audit report …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121

Unadilla Valley Central School District – Special Education Services (2016M-47)

… whether the District provided special education services in a cost-effective manner for the period July 1, 2013 … School District is located in 10 towns in Chenango, Otsego and Madison Counties. The District, which operates one school with approximately 900 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016m

Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)

… or reconciliation of each fundraising activity, which should be reviewed and any significant differences resolved …

https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extra

Morristown Central School District – Claims Audit Process (2016M-257)

… period July 1, 2014 through March 31, 2016. Background The Morristown Central School District is located in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in St. … Morristown Central School District Claims Audit Process …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257