Improving your local government's receipt collection system may get revenue into its bank account more quickly.

Start by evaluating the costs and benefits of various revenue collection alternatives, using measures such as:

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)

Reducing the cost of employee salaries and benefits by even a small percentage can result in significant savings.

Employee salaries and benefits, including pension benefits, are large expenses for New York's local governments and school districts. These costs represent nearly 57 percent of annual budget expenditures, on average.

Overtime wages can significantly increase personal service1 and pension costs. For example, 8 to 30 percent of wages paid to highway employees in New York State are for overtime.

Find specific sections of the law related to capital asset management.

The internal auditor:

• develops a risk assessment and ensures proper internal controls are in place and working;
• performs an annual update on the risk assessment;
• tests and evaluates one or more areas of the district’s operations periodically; and
• prepares reports analyzing risk assessment findings and recommends changes for strengthening internal controls and reducing identified risks.

The internal auditor must report directly to the board.

In many local governments and school districts, employees have the option to receive health insurance coverage after retirement. Among other things, the retirees may be:

To ensure your fleet operation is cost effective and efficient, you should establish a management policy that each department can monitor for compliance.

Essential to this oversight is keeping good records, such as vehicle daily mileage logs, fuel usage logs, and the cumulative costs of parts, labor and overhead by a vehicle over its life.

Because your municipality’s fleet and usage are unique, use these guidelines to craft an effective fleet management system best suited to your needs.

The external auditor performs the legally required financial statement audit and renders an opinion on whether the financial statements are in accordance with Generally Accepted Accounting Principles (GAAP).

You can realize significant savings for your school district or local government by paying less for energy and consuming less energy. Reducing energy consumption also makes communities greener.

The audit committee assists and advises the board on issues relating to the district’s internal and external audits.