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Maine-Endwell Central School District - Leave Records (2019M-40)
… leave taken. Leave earned by employees was not always in accordance with collective bargaining agreements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Green Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Suffern Central School District - Financial Condition (2019M-145)
Determine whether the Board and District officials effectively managed the Districts general fund financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… St Paul Boulevard Fire Association Board Oversight 2018M117 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Eldred Central School District - Financial Condition (2018M-138)
… revenues. Implement cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for subsidies and loans. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Edmeston Central School District - Fund Balance (2020M-1)
… balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. As of June 30, 2019, … to taxpayers. District officials generally agreed with our recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Central Square Central School District – Fund Balance (2022M-196)
… report – pdf] Audit Objective Determine whether Central Square Central School District (District) officials … audit central square school fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Stamford Central School District – Fund Balance Management (2022M-199)
… million (14 percent) and planned to use fund balance to cover operating deficits when the District realized operating … employees reserve balance of $602,749 was sufficient to cover expenditures for five years. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Fire Island Union Free School District – Claims Auditing (2023M-114)
… [read complete report – pdf] Audit Objective Determine whether the Fire Island Union Free … before payment. Key Findings The Board did not properly audit claims before payment. As a result, there was an … 10 claims totaling $10,980 were missing the audit checklist required by District procedure to verify that all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Saranac Central School District – Tuition Billing and Collections (2023M-90)
… properly billed and collected tuition for nonresident foster care students enrolled at the District. Key Findings … did not properly bill and collect tuition for nonresident foster care students enrolled at the District. As of March … districts of origin in a timely manner for all nonresident foster care students enrolled at the District. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… report – pdf] Audit Objective Determine whether Island Trees Union Free School District (District) officials … maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringRye City School District – Payroll (2024M-2)
… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and … for their positions for the audit period and reviewed all of their time records and payments totaling $428,220 and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Out-of-Service Death Benefit – New Career Plan
… at least ten years of credited service, have not retired, and you die more than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1515/out-service-death-benefitOut-of-Service Death Benefit – Career Plan
… at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the … This vested benefit may also be payable if you die within one year of leaving covered service, but were gainfully …
https://www.osc.ny.gov/retirement/publications/1642/out-service-death-benefitOut-of-Service Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the … This vested benefit may also be payable if you die within one year of leaving covered service, but were gainfully …
https://www.osc.ny.gov/retirement/publications/1513/out-service-death-benefitOut-of-Service Death Benefit – Police and Fire Plan
… at least ten years of credited service, have not retired, and you die more than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1512/out-service-death-benefitOut-of-Service Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the … This vested benefit may also be payable if you die within one year of leaving covered service, but were gainfully …
https://www.osc.ny.gov/retirement/publications/1511/out-service-death-benefitA Message From Comptroller Thomas P. DiNapoli – State University Police Plan
… As a member of the New York State and Local Retirement System (NYSLRS), … important benefits. This publication explains some of those benefits and the services available to you as a member of our system, including: Benefits you will receive at …
https://www.osc.ny.gov/retirement/publications/1823/message-comptroller-thomas-p-dinapoliCarle Place Union Free School District – Network User Account Controls (2022M-121)
… complete report – pdf] Audit Objective Determine whether Carle Place Union Free School District (District) officials … Determine whether Carle Place Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsFranklin-Treadwell Fire District – Disbursements (2021M-16)
… the Board did not always provide adequate oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not properly segregate … Provide additional oversight to mitigate the lack of segregation of duties. Establish written procedures over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16