November 5, 2025 Virtual

Fund balance is an important element of a municipality’s financial condition. This session will define the components of fund balance, factors to consider when determining availability and reasonable levels of fund balance, and the need of a fund balance policy for effective monitoring and communication.

November 12, 2025 | 10:00 AM - 11:00 AM Virtual

This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s service credit in NYSLRS. During this training, we will go over what is required on an ROA, as well as walk you through how to complete an ROA utilizing a template, available on the NYSLRS website.

November 19 - 20, 2025 | 8:45 AM - 3:00 PM Virtual

This multi-day school is designed to familiarize participants with the basic concepts of governmental accounting and give them a working knowledge of basic bookkeeping procedures such as understanding debits and credits, a discussion of the modified accrual system of accounting, the practice of maintaining the books and records, developing and accounting for the annual budget, as well as the year-end closing process.

December 2, 2025 | 10:00 AM - 11:00 AM Virtual

This webinar will review the reporting requirements for local governments, including an overview of required annual reports that are submitted to the Office of the State Comptroller and a review of basic internal reports that should be provided to the governing board. There will be an opportunity to submit questions to our staff which will be answered at the end of the presentation.

December 10 - 11, 2025 | 8:45 AM - 3:00 PM Virtual

This multi-day school is designed to familiarize participants with accounting and financial reporting requirements for local governments in New York. The course provides guidance on certain operational issues, such as cash management, purchasing, processing claims for payment, accounting for capital projects and utilizing reserve funds.