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.

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 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.

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 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.

The 2015 Annual Report on New York State’s local governments describes the revenue and expenditure trends affecting our counties, cities, towns, villages and school districts, and highlights some of the work the Office of the State Comptroller (OSC) is doing in the areas of policy research, auditing and training.

This report provides you with a summary of trends in local government revenues and spending. It also offers the opportunity to reflect upon major local policy developments that occurred in 2014, as well as to highlight the important work that we have done and will continue to do here at the Office of the State Comptroller (OSC).

This 2013 Annual Report on Local Governments highlights the difficult fiscal environment under which local officials are expected to fulfill their obligations to the people they serve, and outlines the steps OSC is taking to assist in these efforts.

This report highlights the many services that are available to local officials through our Division of Local Government and School Accountability, including audits, training and research.