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NYS Comptroller


Audits of Local Governments and School Districts

Fire Island Union Free School District – Leave Accruals (2015M-289)

Released: December 18, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if leave accrual records were accurately recorded for the period July 1, 2014 through August 31, 2015.


The Fire Island School District is located in the Towns of Brookhaven and Islip in Suffolk County. The District, which operates one school with approximately 50 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $5.6 million.

Key Finding

  • District officials maintained accurate records of the accrual and use of employee leave time.

Key Recommendation

  • There were no recommendations as a result of this audit.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236