The Comptroller's Division of Local Government and School Accountability provides essential support to these officials to keep operations and services running smoothly for New Yorkers. If you’re a new local government official, complete the five tasks in this guide to get started in your new role.
Model Code of Ethics for Local Governments - Frequently Asked Questions
This booklet has been prepared to familiarize you with the audit process and provide insight into the key stages of its development, from the earliest stages to the final report. It describes what auditors look for and their professional auditing standards. The booklet is intended only to highlight some of the significant elements of the audit.
This booklet provides guidance on the implications of the Constitutional tax limit, information on its calculation as well as instructions for filing.
This booklet provides guidance on the implications of the Constitutional tax limit, information on its calculation and instructions for filing.
This booklet provides guidance on the implications of the Constitutional tax limit, information on its calculation and instructions for filing.
These guidelines provide a framework and offer guidance that boards of education can use for establishing an audit committee charter. A sample charter is provided at the end of this guidance. This sample charter does not include all activities that might be appropriate to a particular audit committee, nor will all activities identified in this sample charter be relevant to every committee.
Why didn’t you see it? There was fraud and you missed it. Conducting a “should of” after a fraud happens may show that red flags were present. If you had only recognized the warning signs, then that loss may not have occurred or been substantially reduced. Based on a recent survey by the Association of Certified Fraud Examiners (ACFE), occupational fraud substantially increases organizational costs. It is a myth that fraud is a big scheme that should have been uncovered sooner and easy to detect.
OSC has identified fraud or abuse in all types of local governments in every part of the state. Fraud and abuse have other effects besides the amount of money that is lost and unavailable for productive uses by government. They also have the corrosive effect of undermining the public’s trust and confidence in government. OSC audits can be a useful tool in identifying and stopping
This booklet contains the suggested application and legal notice form for an exclusion of certain sewer debt from a municipality’s Constitutional debt limit.
