Local Government Publications

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

Local Government Management Guides > Budgeting, Purchasing, Reporting, Revenues/Cash Management

December 2009 –

Shared services can help municipalities increase effectiveness and efficiency in their operation. As municipal responsibilities become increasingly complex and demanding, municipalities should explore shared services and other cooperative opportunities as a way to reduce or avoid costs, improve service delivery, or maintain services.

Annual Reports > Reporting, Revenues/Cash Management, Sales Tax

November 2009 –

This report summarizes the services and activities of the Division of Local Government and School Accountability. Our staff members in Albany and in our eight regional offices across the State are committed to promoting taxpayers’ interests by helping improve the fiscal management of New York’s local governments and schools.

Research Reports > Sales Tax

November 2009 –

Overall, county sales tax collections (excluding New York City) continued to fall during the third quarter of 2009 (July-September), declining by 7.9 percent, although collections at New York’s automobile dealerships actually increased compared to the same quarter in 2008, suggesting that the Car Allowance Rebate System (also called “Cash for Clunkers”) moderated the decline. | [County Sales Tax Distributions - pdf]

Research Reports > Debt, Payroll/Employee Benefits, Purchasing, Reporting, Revenues/Cash Management

November 2009 –

The report reinforces the importance of cooperation and consolidation in achieving local cost efficiencies, especially during these times of fiscal uncertainty. The report also provides tips to local officials interested in exploring greater degrees of cooperation with other local governments, promotes further exploration of service delivery on a regional basis and lists many resources available on these topics.

Research Reports > Sales Tax

August 2009 –

Local sales tax collections for all of New York State, including New York City, declined by 8.9 percent, or $640 million, over the first seven months of 2009 compared to the same period the year before.

Research Reports > Capital Projects, Reporting

August 2009 –

This report analyzes historical trends in local capital spending and the current condition of our local infrastructure. It suggests some important steps that the State and local governments need to take to improve capital planning within New York. Finally, it suggests some policy options that could help sustain investment in the State’s infrastructure and encourage more coordinated, regional approaches to investment.

Research Reports > Information Technology, Payroll/Employee Benefits, Purchasing, Reporting

June 2009 –

This report provides a number of ideas and explains efforts undertaken by various municipal officials or identified through audits conducted by OSC that are applicable to most local governments, and that address costs that are under local control.

Accounting Notices and Bulletins > Reporting

May 2009 –

The brochure outlines additional opportunities, for Schools and BOCES, beyond the traditional financial transaction cycles (and requirements of the Five Point Plan) that could be gained from utilizing the internal audit function to its fullest extent.

Guidance > Cash Disbursements, Claims Auditing/Credit Cards, General Oversight, Reporting

March 2009 –

A good internal control system is necessary to assist local officials in meeting all their responsibilities. In this session, we will focus on the following areas:  What are Internal Controls?, Why are Internal Controls Important?, Who is Responsible for Internal Controls?, Key Components of Internal Control, Internal Control Examples, Top Ten Fraud Risk Indicators, and Internal Control Checklist.

Research Reports > Budgeting, Fiscal Stress

March 2009 –

In this environment, it is more important than ever that finance officers actively monitor their budgets against actual revenue collections and expenditure outlays to minimize the risk of a year-end deficit. By following a simple, stepby-step process, local governments can determine what budget assumptions may need revisiting, what expenditures may need to be reduced to maintain budget balance, and where they stand financially throughout the fiscal year. During times of fiscal stress, the overriding financial principle must become “don’t spend money you may not have.”

Annual Reports > Debt, Reporting

February 2009 –

In 2007, nearly $61 billion in total project amounts were reported for all Industrial Development Agencies (IDAs) statewide.

Guidance > Budgeting, Debt, Revenues/Cash Management

January 2009 –

This booklet provides guidance on the implications of the Constitutional tax limit, information on its calculation as well as instructions for filing.

Guidance > Budgeting, Debt, Revenues/Cash Management

January 2009 –

This booklet provides guidance on the implications of the Constitutional tax limit, information on its calculation and instructions for filing.

Guidance > Budgeting, Debt, Revenues/Cash Management

January 2009 –

This booklet provides guidance on the implications of the Constitutional tax limit, information on its calculation and instructions for filing.

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

December 2008 –

Reflecting the turmoil on Wall Street and in the national and global economies, New York State’s budget shortfalls continue to worsen. Clearly, we are in very difficult fiscal times. By acting early, controlling spending and avoiding tempting budgetary gimmicks, state and local leaders can continue to deliver vital services now, while ensuring sound financial operations in the future. School district officials should find the information in this report useful as they consider ways to improve their own operations.

Accounting Notices and Bulletins > Reporting

December 2008 –

The purpose of this bulletin is to update and revisit our 1994 bulletin. This revision includes additional guidance on the types of liabilities that should be included as part of the compensated absences liability, clarifies the differences between current and long-term compensated absences liabilities, and discusses funding for compensated absences as it applies to the General Municipal Law (GML) §6-p “Employee Benefit Accrued Liability Reserve Fund (EBALR).”

Research Reports > Debt

November 2008 –

The current global financial market crisis could have serious implications for New York’s local governments if access to the credit markets remains constrained. While many long-term implications for local government finances may occur as a result of the broader deterioration in the economy, the credit situation has produced a more immediate impact on liquidity – the ability of local governments to finance their short-term capital operations and cash flow needs. Local governments who are dependent on short-term debt for these purposes could face continued risks.

Research Reports > General Oversight, Reporting

November 2008 –

Compared with other states, particularly those in the South and West, significantly fewer subprime loans were issued in New York, although there are areas within the State where subprime mortgages were utilized more frequently. However, the number of home foreclosures in New York is increasing as more homeowners are faced with mortgages of all types that they can no longer afford.

Annual Reports > Revenues/Cash Management, Sales Tax

September 2008 –

The 2008 Annual Report on Local Governments introduces a new look to the annual local government financial data reported by every county, city, town, village, school district and fire district in New York State. In an effort to promote transparency and accountability, OSC has now made much of the data reported to it from 1996 to 2006 accessible through Open Book New York– a new, user-friendly website that also provides information on spending by State agencies, as well as all State contracts.

Accounting Notices and Bulletins > Reporting

September 2008 –

State law requires that all deposits and investments with banks or trust companies (e.g., checking accounts, time deposit accounts, certificates of deposit, etc.) in excess of FDIC coverage be properly secured.