Local governments undertake capital projects to acquire, develop, improve or maintain various facilities, other infrastructure and/or equipment. These projects are generally large in scale, require large sums of money and are long-term. A capital projects fund is used to account for the financial resources supporting capital projects during the life of the project. This guide is intended to provide local officials with an overview of the use of capital projects funds and guidance on the fundamentals of accounting for capital projects.
Local Government Management Guides
The purpose of this guidance is to provide a basic overview of wireless technology and security. There are a number of steps that local governments and school districts can take to help mitigate the risks of wireless technology. Although wireless environments and their related security systems can be quite complex, a government personnel can implement effective controls with relative ease and without incurring additional cost.
Malicious software, or malware, refers to software programs that are designed to harm computer systems. These programs can wreak havoc on both systems and electronic data by, for example, deleting files, gathering sensitive information such as passwords without the computer user’s knowledge and making systems inoperable. Computer users can inadvertently install malware on their computers by many methods, including opening email attachments, downloading content from the Internet or merely visiting infected websites.
The purpose of this management guide is to provide practical information about internal controls for local government financial operations. The control procedures discussed in this guide are presented in an easy reference format which lists individual controls (for specific financial areas) and the reasons why the control is important. Choosing the right internal controls and ensuring that they are consistently applied will help ensure that local governments are using public assets efficiently and protecting against loss, waste and abuse
This guide is designed to introduce local government and school managers and officials to the components of an integrated internal control framework. The following topics are discussed in this guide: • The Origin - Committee of Sponsoring Organizations (COSO) • Integrated Internal Control Framework - The Big Picture • The Five Essential Elements of Internal Control • Limitations of Internal Controls • The Impact of Information Technology • The Role of Internal Auditors and Audit Committees.
The following guidance is intended to make the oversight of information technology less daunting by providing a template for understanding and strengthening controls over IT.
The impact of an unplanned IT disruption involving the corruption or loss of data or other computer resources could significantly curtail an organization’s operations. Proactively anticipating and planning for IT disruptions prepares personnel for the actions they must take if this happens.
To keep public funds safe, officials and cash managers need to understand the requirements they must comply with and the investment limitations and safeguards required of local government investments and deposits. This guide includes the following sections about the fundamentals of investing and protecting local government funds in New York State: • Prudence in Investments • Actively Monitor Cash Flow • Investment of Public Funds • Protection of Deposits and Investments • Investment Policy • Other Topics
Years ago, Industrial Control Systems (ICS) were considered low-risk because they were isolated from networks and the Internet but interconnectivity with the outside world is now a reality. There are many steps municipalities can take to improve their ICS cybersecurity and better protect the health and safety of their residents.
This guide is a resource for those governing bodies and officials who are responsible for preparing, developing, and monitoring the annual budget. The following is an overview of the information contained in this guide: • Who is Responsible? • Information Used to Prepare the Budget • Budget Preparation Process • Putting the Tentative Budget Together • Implementing the Budget • Monitoring the Budget