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.

A recurring issue that some of our audits have found within the past few years is that some municipalities do not perform routine bank reconciliations. This technical assistance bulletin is provided to stress the importance of bank reconciliations and provide guidance for successfully completing one.

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

This guide will address a number of practices that local officials can use to receive the most value from their government’s investment in capital assets.

This 2017 Annual Report on Local Governments provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2016.

This Annual Report seeks to highlight some of the year’s important policy developments and trends for local governments.