Local Government Publications

Search Audits for reports on municipalities and school districts dating back to 2014.

Local Government Management Guides > General Oversight, Information Technology

October 2010 –

This guide is designed to introduce local government and school managers and officials to the components of an integrated internal control framework. The following topics are discussed in this guide: • The Origin - Committee of Sponsoring Organizations (COSO) • Integrated Internal Control Framework - The Big Picture • The Five Essential Elements of Internal Control • Limitations of Internal Controls • The Impact of Information Technology • The Role of Internal Auditors and Audit Committees.

Accounting Notices and Bulletins > Reporting, Revenues/Cash Management

September 2010 –

Account codes have been established to record revenues received from natural gas lease and royalty payments and wind farm revenues received from host community fees and payments in lieu of taxes (PILOTs).

Research Reports > Budgeting, Purchasing, Reporting

August 2010 –

New Yorkers plan to spend up to $192 million for back-to-school supplies this year, with approximately 64 percent of this spending ($123 million) driven by school supply lists from their children’s schools.

Guidance > Cash Disbursements, Cash Receipts, General Oversight, Purchasing, Reporting, Revenues/Cash Management

August 2010 –

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

Research Reports > Cash Disbursements, Cash Receipts, Fiscal Stress, General Oversight, Justice Court, Revenues/Cash Management

August 2010 –

The Office of the State Comptroller administers the Justice Court Fund (JCF), a sole custody fund established in 1944 into which the revenues generated by the State’s 1,246 town and village justice courts are deposited.

Annual Reports > Sales Tax

July 2010 –

This report highlights some of the challenges facing New York’s local governments and school districts, and summarizes many of the services and activities provided by our Division of Local Government and School Accountability.

Research Reports > Sales Tax

July 2010 –

Local sales tax collections, including New York City, increased by 10.6 percent during the first half of 2010 compared to the same period the year before. About half of this growth is due to sales tax rate increases and the extension of the sales tax to additional items.

Research Reports > Reporting

June 2010 –

Mirroring a nationwide trend, New York State has been losing manufacturing jobs over the past several decades. However, the remaining manufacturing base contains some bright spots that demonstrate the potential for an economic resurgence in New York.

Research Reports > Reporting, Revenues/Cash Management

June 2010 –

The meltdown of the national housing market continues to threaten homeowners with foreclosures and reduced home values. Fortunately, New York had fewer subprime mortgages and has fared better than many other states.1 Nonetheless, the decline in home sales and home values is being felt, particularly downstate.

Research Reports > Budgeting, Debt

May 2010 –

As local governments address fiscal challenges posed by stagnant or declining State and local revenues, increased demand for social services and growing fixed costs, local government officials should be mindful of the impact that budget decisions can have on the cost of borrowing. These costs can increase significantly if prudent budget decisions are not made within the context of multiyear capital planning.

Research Reports >

May 2010 –

With the 2010-11 State Budget now six weeks late, local governments and school districts are struggling to budget and plan for the upcoming year. Under these circumstances, there is the distinct possibility that aid payments will be delayed and some localities may have to resort to short-term borrowing until they get paid by the State.

Annual Reports > Debt, Reporting

May 2010 –

Over the last several years, OSC has increased its oversight of IDA operations through audits and performance reports. The Comptroller also began suspending State tax exemption powers for IDAs that failed to file financial reports. Additionally, the Public Authorities Reform Act that became effective in March 2010, will further enhance IDA transparency by requiring additional reporting on governance, operating structure and financial condition. | [IDA Projects in 2008 - .xls]

Guidance > Ethics, Reporting

April 2010 –

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. This brochure is intended to help you better understand New York State law as it pertains to conflicts of interest, and your responsibilities when your public and private interests conflict.

The full text of Sections 800-809 of the General Municipal Law, which details conflicts of interest and is required to be posted in each local government, is provided in poster format [pdf].

Research Reports > Revenues/Cash Management, Sales Tax

April 2010 –

The report is an update to a report on the sales tax first issued in 2006, "Local Government Sales Taxes in New York State." The report highlights new issues related to this important revenue source, including the potential impact of the upcoming 2010 Decennial Census on the share of tax revenues flowing to individual governments.

Research Reports > Reporting

March 2010 –

According to Office of the State Comptroller (OSC) records, there are currently 4,172 local government entities in New York. These include over 1,600 county, city, town and village governments, as well as 697 school districts and 872 fire districts. The nearly 1,000 other local government entities include libraries, community colleges, industrial development agencies and consolidated health districts, among others.

Research Reports > Reporting, Revenues/Cash Management

March 2010 –

New York’s dairy farms are a vital part of the upstate economy. Dairy industry losses in local communities have a ripple effect throughout their economies, negatively impacting local businesses that provide supplies or services to dairy farms, and the property and sales tax base.

Research Reports > Budgeting, Sales Tax

February 2010 –

County sales tax collections (not including New York City) declined by 5.9 percent in 2009 compared to 2008. Fifty-three of 57 counties had sales tax declines. | [view County Sales Tax Collections 2007-2009 - Including New York City - pdf]

Annual Reports > Budgeting, Claims Auditing/Credit Cards, Financial Condition, Reporting

February 2010 –

This report summarizes the results of that five-year audit effort and provides recommendations to school district officials and state policymakers that will further strengthen school operations to better safeguard taxpayer funds and provide greater transparency and accountability to our citizens.

Research Reports > Reporting

January 2010 –

The recent closure of the Lake Champlain Bridge in Essex County (also known as the Crown Point Bridge) highlights the importance of New York's bridges to the regional economies in which they are located. Currently, there are 93 bridges in use in New York State with a safety rating at or below that given to the Lake Champlain Bridge prior to its closure. | [view bridges in use with a safety rating at or below 3.375 - pdf]

Research Reports > Budgeting, Reporting

December 2009 –

School districts across New York state, including New York City, face a potential funding gap of at least $2 billion when the American Recovery and Reinvestment Act funding runs out in 2011-12 unless federal aid is renewed or replaced by State aid. | [view a district-by-district breakdown of ARRA funding - .xls]