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.

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.

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)