Financial Condition

A Grade of Incomplete: Persistent Non-Filers of Legally Required Local Government Reports

Local officials are statutorily required to file certain financial reports annually with the Office of the State Comptroller (OSC). While most local governments file within required timeframes, some do not. A relatively small number of local governments are severely delinquent—failing to file for three or more years—which calls into question the financial standing of the locality as well as the effectiveness of the management of the local government in general.

Annual Report on School District Financial Accountability - 2007

New Yorkers spend tens of billions of dollars on education each year. After three years of auditing how school districts manage their finances, we have seen dramatic progress. In 2007, OSC issued 257 audits of schools. As part of our audit effort, we highlight the best practices of the school districts that are well managed so that others around the state can learn from them. For those needing more assistance, our audits also offer practical recommendations to help schools operate more effectively and efficiently.

Annual Report on School District Financial Accountability - 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.

Smart Growth in New York State: A Discussion Paper

This paper is intended to help stimulate a vigorous debate on smart growth in New York State by providing a general background and helping to define major issues. New York has a unique urban and natural heritage, and a rich diversity of communities, many of which need to be brought back to a healthy condition. These resources need to be conserved and developed wisely, in an economically sustainable and environmentally sound manner.