This guide is intended to help local governments create an effective multiyear planning process that helps identify and manage potential fiscal difficulties before crises emerge.

This guide will address the process for developing an effective capital plan. It will discuss: • Developing a capital planning process • Creating an asset inventory • Prioritizing capital projects • Assessing budgetary impacts • Financing capital acquisitions • Adopting a capital plan and budget • Monitoring plan results.

Shared services can help municipalities increase effectiveness and efficiency in their operation. As municipal responsibilities become increasingly complex and demanding, municipalities should explore shared services and other cooperative opportunities as a way to reduce or avoid costs, improve service delivery, or maintain services.

This guide provides an overview of the following procurement topics: • Who is Responsible ? • Planning and Promotion • Seeking Competition • E-Procurement • Cooperative Purchasing • Piggybacking on Certain Government Contracts • Procurement Policies and Procedures • Professional Services • Preferred Sources • Environmentally Responsible Purchasing • Ethics and Conflicts of Interest.

The guide has been written is a resource for those governing bodies and officials who are responsible for the audit of claims. It is also the hope that the information contained in the guide will be valuable to new board members and inexperienced claims auditors. The guide provides a foundation of knowledge that users can build upon as they gain experience auditing claims.

In addition to policy development, this guide also includes practical discussions on establishing lodging, meal, and mileage rates; standardized travel forms; using credit cards and cash advances to pay for travel; extension of travel for personal reasons; travel expenses of spouses and other nonemployees; and other topics associated with the management of travel and conference expenses. We have also included information pertinent to volunteer firefighters and online training.

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)

This guide is designed to assist local governments and school districts contain certain personal service costs. It is broken down into the following sections: • Containing Health Insurance Costs • Minimizing Unemployment Insurance Costs • Managing Workers’ Compensation Costs • Overtime Planning and Management

Learn about electronic cash management technologies and the internal controls needed to help detect fraud and ensure that all transactions are captured. Relevant topics include the use of online banking, electronic transfers of funds, accepting credit/debit cards, remote deposit capture, lockboxes and common protection practices to safeguard cash.
Updated December 2021 (Previously Updated May 2010)

This guide covers the following key fiscal oversight responsibilities of a governing board: developing policies, monitoring fiscal operations and conducting audits.