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.

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

This report provides a summary of the Division’s activities and gives an overview of local government finances in New York State.

This report examines the recent history of school aid, highlighting the opportunities and challenges presented by this year’s budget. The first section looks at aid from the school district perspective, followed by a discussion in the context of New York’s overall budget.

This report explains what land banks are, discusses how they can help local governments cope with high concentrations of vacant and abandoned properties and identifies factors that could determine their long-term success.