Reserve Funds

Meta Tag Keywords

reserve funds, local government management guide, lgmg, budgeting, capital projects, financial condition, general oversight, reporting, revenues, cash management

Types

Local Government Management Guides

Topics

Revenues/Cash Management

Release Date

Fri, 02/25/2022 - 12:00

This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law. This guide contains a summary of the many different types of reserve funds authorized by New York State statutes.
Updated February 2022 (Originally Issued January 2010)

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