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Conflicts of Interest of Municipal Officers and Employees

… and interests must be above reproach. This brochure is intended to help you better understand New York State law … government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … part of municipal officers and employees are governed by Article 18 of the General Municipal Law. Among other things, …

https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employees

Village of Monticello – Budget Review (B4-14-15)

… in the Village of Monticello’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village’s proposed 2014-15 budget totals $6.9 million for the general fund, almost $1.9 million for the sanitation fund, over $1.7 million for the water fund …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15

Opinion 93-20

Whether a town by resolution may require a countersignature by a designated town officer on checks transferring moneys from the receiver of taxes account to another account

https://www.osc.ny.gov/legal-opinions/opinion-93-20

Town of Southold – Financial Operations (2014M-299)

… 31, 2013. Background The Town of Southold is located in Suffolk County and has a population of approximately … and procedures to ensure that cash is properly safeguarded in the Receiver of Taxes, Town Clerk and Waste Management Departments, and job duties in these departments were not adequately segregated. The …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299

DiNapoli: State Pension Fund Calls on Companies to Address Climate Risk, Transition to Cleaner Operations

… five major U.S. companies, including Domino’s Pizza Inc., to set targets to reduce their greenhouse gas emissions (GHG), adopt new … trustee of the Fund, announced today. In response to the agreements, the Fund withdrew the shareholder … with five major US companies including Dominos Pizza Inc to set targets to reduce their greenhouse gas emissions …

https://www.osc.ny.gov/press/releases/2021/03/dinapoli-state-pension-fund-calls-companies-address-climate-risk-transition-cleaner-operations

DiNapoli Releases Executive Budget Report

… In his annual report assessing the proposed Executive Budget, State Comptroller Thomas P. DiNapoli identifies risks and concerns that underscore the importance of taking action to address the trajectory of state spending … In his annual report assessing the proposed Executive Budget State Comptroller Thomas P …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-report

Cybersecurity for Local Governments and Schools Virtual Series - Week 2 – WE Are Our Own Biggest Threat

Print out presentation to follow along and take notes during the webinar.

https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-2.pdf

Management of General School Funds (Follow-Up)

… had poor controls over its General School Fund (GSF) bank account. In addition, we concluded that the school …

https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-follow

About the Record of Activities – Reporting Elected and Appointed Officials

… to submit an ROA? It’s been more than 180 days since the official took office, and I still haven’t received the official’s record of activities. What if an official takes a two-week vacation during the time period he or she is keeping a record of work-related …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activities

Roosevelt Fire District – Fire Station Project (2015M-163)

… of the state, distinct and separate from the Town of Hyde Park, Dutchess County, in which it is located. The District, …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163

Town of Caton – Supervisor’s Records and Reports (2014M-359)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … Findings The Town does not have complete, accurate and up-to-date accounting records because the Supervisor did not … with necessary financial training and review her work to ensure that all financial activity is accurate. Provide …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359

Middle Island Fire District – Budgeting Practices (2013M-93)

… exceed the maximum amount which may be expended without voter approval. Require the Treasurer to prepare and present …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93

Plymouth Fire District – Controls Over Financial Activity (2014M-211)

… 2014 fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review bank statements or reconciliations on a monthly basis and does not compare canceled check images to approved abstracts. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211

Opinion 88-75

… ownership interest. The matter is in the latter stages of discovery, and you point out that it would be very costly, as …

https://www.osc.ny.gov/legal-opinions/opinion-88-75

Opinion 91-48

… a result, that section 801 is not applicable. At least one lower court, however, has held that an application for a …

https://www.osc.ny.gov/legal-opinions/opinion-91-48

Opinion 2000-6

… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies …

https://www.osc.ny.gov/legal-opinions/opinion-2000-6

Village of Washingtonville – Budget Review (B24-6-1)

… and financial records precludes us from concluding on the Village’s tax cap compliance. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1

Privacy and Links Policy

… Introduction The Office of the State Comptroller is committed to protecting … can be used to identify that natural person. The Office of the State Comptroller does not collect any personal … The voluntary disclosure of personal information to the Office of the State Comptroller by the user, whether …

https://www.osc.ny.gov/online-services/privacy-and-links-policy