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Local Government Ethics

Relates to conflicts of interest of municipal officers and employers codes of ethics and boards of ethics repealer

https://www.osc.ny.gov/legislation/local-government-ethics-0

State Agencies Bulletin No. 322

… Purpose To provide agencies with schedule for payroll submission and the availability of dates for … or (518) 473-7426 to report the problem. Attached is the Schedule for Agency Payroll Submission and Report and File … To provide agencies with schedule for payroll submission and the availability of dates …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-files

Village of Sloan – Clerk-Treasurer (2024M-109)

… and reported financial transactions accurately and in a timely manner. Key Findings Although the … accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not provide … to ensure transactions were recorded accurately and in a timely manner. The Board did not annually audit the …

https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109

Village of Earlville – Collections (2024M-128)

… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …

https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128

Tier 3 — Accidental Disability (Article 14) – Coordinated Plan For ERS Tier 3 and 4 Members

… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Tier 3 …

https://www.osc.ny.gov/retirement/publications/1522/tier-3-accidental-disability-article-14

Tier 3 — Ordinary Disability (Article 14) – Coordinated Plan For ERS Tier 3 and 4 Members

… information for ERS Tier 3 and 4 members under Articles 14 and 15 Tier 3 Accidental Disability Article 14 …

https://www.osc.ny.gov/retirement/publications/1522/tier-3-ordinary-disability-article-14

A Message From Comptroller Thomas P. DiNapoli – Coordinated Plan For ERS Tier 3 and 4 Members

… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 A Message from Comptroller Thomas P DiNapoli …

https://www.osc.ny.gov/retirement/publications/1522/message-comptroller-thomas-p-dinapoli

Red Hook Central School District – Inventories (2023M-133)

… officials adequately monitored and safeguarded fuel and EZ Pass tags …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

City of Salamanca – City Comptroller’s Financial Reports (2023M-97)

… (Comptroller) completed timely and accurate annual and monthly financial reports. Key Findings The former … and did not complete timely and accurate annual and monthly financial reports. As a result, the City Common … overdue report was more than four years past its due date. Monthly financial reports included erroneous reporting of …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97

DiNapoli Urges Focus on Addressing Rural Challenges

… distances. Of the 56 crisis programs in New York, there is only one in a rural county (Sullivan), and it has capacity … among the most challenging to reach, and frequently the only available internet providers utilize satellites for the …

https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challenges

VII.9 Overview – VII. State Revenues and Appropriated Loan Receivables

… (FBIC Ledger) reports for their agency. These reports can only be run for data through March 31, 2019 before the new …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overview

Town of Albion – Financial Management (2021M-29)

… the Town of Albion (Town) Town Board (Board) developed and monitored realistic and structurally balanced budgets. Key Findings The Board … The Board did not adopt a written multiyear financial plan and written fund balance policy, which limits transparency. … whether the Town of Albion Town Town Board Board developed and monitored realistic and structurally balanced budgets …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29

City of Dunkirk – Billing Enforcement (2020M-117)

… $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately … had implemented shut-off procedures in accordance with the Code, the City could have collected more than … according to the Code. The Treasurer generally disagreed with the findings but indicated he would take corrective …

https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117

Canandaigua City School District – Procurement (2022M-141)

… – pdf] Audit Objective Determine whether Canandaigua City School District (District) officials competitively procured the facilities and transportation departments’ goods and services. Key Findings … officials did not always ensure the facilities and transportation departments’ goods and services were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141

Employer Reporting

… Employer reporting guides instructions and resources for employers who report employee earnings service …

https://www.osc.ny.gov/retirement/employers/employer-reporting

Newfane Central School District – Financial Management (2020M-88)

… (District) Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and reserves. The practice of annually … District Board and District officials properly managed fund balance and reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

Hermon-DeKalb Central School District - Claims Auditing (2019M-211)

… and approved before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211

Town of Carmel - Procurement (2019M-179)

… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179