This report examines the ways that funding received by local governments – from federal stimulus programs – as well as volatile annual state and local revenue sources – can impact local budgeting. The temporary nature of the federal stimulus funds in combination with state aid that has not kept pace with inflation, sales tax growth that has returned to lower pre-pandemic levels, and flat property tax revenue growth can put local governments closer to the edge of the fiscal cliff if not carefully managed.

Legislation requested by the State Comptroller (Chapter 465, Laws of 1998) permits town and village courts, who meet certain criteria, to transmit monthly receipts to the Chief Fiscal Officer (CFO) without first sending them to the State for distribution. Previously, courts had to send the moneys they collected to the State Comptroller, who, on a quarterly basis, sent the local share back to the municipalities.

The Office of the State Comptroller administers the Justice Court Fund (JCF), a sole custody fund established in 1944 into which the revenues generated by the State’s 1,246 town and village justice courts are deposited.

OSC has identified fraud or abuse in all types of local governments in every part of the state. Fraud and abuse have other effects besides the amount of money that is lost and unavailable for productive uses by government. They also have the corrosive effect of undermining the public’s trust and confidence in government. OSC audits can be a useful tool in identifying and stopping

A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.

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

Providing for sound cash management assures that investments are optimized for the best possible return for taxpayers.
Updated January 2021 (Originally Issued January 2016)

This bulletin discusses the importance of conducting internal audits of cash collection activities and provides guidance for their successful completion. It is intended primarily for towns and villages, but could be utilized by other local governments.