Public Records

Appendix A: Town Code of Ethics Information . . . . . . . . . . . . 15 Appendix B: Response From Town Officials. . . . . . . . . . . . . . 16 Appendix C: Audit Methodology and Standards. . . . . . . . . . . . 19 Appendix D: Resources and Services. . . . . . . . . . . . . . . . . 20 Report Highlights Town of Clay

...The Ethics Board Did Not Review the Code of Ethics or Prepare an Annual Report The Ethics Board did not review the code of ethics or provide an annual report during our audit period and could not tell us when...

10 The Town Board member left office December 31, 2017 and the typist retired in August 2017.

8 Of f ic e of t he New York State Comptroller

1 New York State General Municipal Law (GML), Section 806 2 State Comptroller’s Model Code of Ethics – Local Governments available at: https://www.osc.state.ny.us/ localgov/pubs/ethics.htm 3 GML provides that the board of ethics...

FIGURE 2 Officers and Employees Officers andAnnual Financial Disclosures Employees Annual Financial 2017 Disclosures and 2018 2017 and 2018 Not Filed 1% Other Questions Left Blank Complete and Timely 76% 75% 24%

16 Of f ic e of t he New York State Comptroller Of f ic e of t he New York State Comptroller 17

FIGURE 1 Town Board Member Town BoardAnnual MemberFinancial Disclosures Annual Financial Disclosures 2017 and 2018 2017 and 2018 Not Filed 7% Questions Left Blank 29% Complete and Timely Other 43% 57% Late & Questions Left Blank 21%

...To achieve the audit objective and obtain valid audit evidence, our audit procedures included the following: ll We interviewed Town officials, employees and Ethics Board members to gain an understanding of the governing and ethics oversight. ll We reviewed policies...

7 The Town code of ethics specifies that certain “reporting officers, employees or appointed officials” are to file a disclosure statement. Such individuals include the following: elected officials, heads of any agency, department or office, members of any commission or...