The Board of Fire Commissioners is responsible for the general management and control of fire district finances. An important aspect of this responsibility is to provide a process to routinely monitor and review the work performed by those who handle moneys as part of their fire district duties. Oversight becomes particularly important in operations that do not have adequate segregation of duties.
As officials responding to an audit, you will be asked to prepare two documents at the end of the audit process – a written audit response to our draft audit report and a corrective action plan (CAP) in response to the final audit report. These are two different documents with different purposes. This brochure contains additional information and guidelines about the written audit response and the CAP and the differences between these two documents. Access the PDF document here.
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.
This report supplies context for the current policy discussion on Industrial Development Agencies (IDAs), details major process and accountability issues, describes efforts by the Office of the State Comptroller (OSC) to improve reporting quality and provides a summary of statistical and financial information from 2004 IDA annual reports.
