A good internal control system is necessary to assist local officials in meeting all their responsibilities. In this session, we will focus on the following areas: What are Internal Controls?, Why are Internal Controls Important?, Who is Responsible for Internal Controls?, Key Components of Internal Control, Internal Control Examples, Top Ten Fraud Risk Indicators, and Internal Control Checklist.
Model Code of Ethics for Fire Districts
Model Code of Ethics for Local Governments
New York State General Municipal Law, Sections 800–809: Conflicts of Interest of Municipal Officers and Employees
As a municipal officer or employee, your job by its very nature places you in a position of public trust. You are responsible for ensuring that public resources are used in the best interests of the public. You also have a duty to use the limited public resources available to you as effectively and efficiently as possible. When serving in your public capacity, the interests of your municipality must come before your own. In fact and appearance, your actions and interests must be above reproach.
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
Updated January 2022 (Originally Issued January 2018)
The handbook for Town and Village Justices and Court Clerks is to assist in fulfilling the financial reporting requirements of the Town and Village courts. This publication may be requested in hardcopy from the Justice Court Fund by calling 518-473-6438 or 518-473-6830.
Providing for sound cash management assures that investments are optimized for the best possible return for taxpayers.
Updated January 2021 (Originally Issued January 2016)
A recurring issue that some of our audits have found within the past few years is that some municipalities do not perform routine bank reconciliations. This technical assistance bulletin is provided to stress the importance of bank reconciliations and provide guidance for successfully completing one.
This bulletin discusses the importance of conducting internal audits of cash collection activities and provides guidance for their successful completion. It is intended primarily for towns and villages, but could be utilized by other local governments.
