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NYS Comptroller


The Academy for New York State's Local Officials

Determining and Allocating the True Cost of Services: A Tutorial for Local Governments and School Districts

A Tutorial for Local Governments and School Districts

Tutorial Wrap Up

It is the responsibility of local governments to effectively and efficiently manage the way in which they offer municipal services. Without good, accurate information regarding the true cost of providing a service, it is impossible for local officials to judge if a service is being provided in a cost effective manner. This information can be obtained by adopting annual budgets and recordkeeping systems designed to arm local officials with the tools necessary to make informed decisions. Whether developing annual budgets or discussing service delivery options, good decisions start with good information.