Accounting for Registrar Fees By City Clerks, Town Clerks and Village Clerks Who Are Unsalaried Registrars of Vital Statistics and Accounting for Emergency Disaster Work
Issued to: County, City, Town and Village Chief Fiscal Officers
Reporting
Accounting for Deficiency Notes
Deficiency notes may be issued during a fiscal year to finance a deficiency in any fund or funds arising from revenues being less than the amount estimated in the budget for that fiscal year. The deficiency notes may not exceed five percent of the amount of that same year’s annual budget.
Accounting for Gifts and Donations to the Drug Abuse Resistance Education (D.A.R.E.) Program
The purpose of this release is to provide accounting and reporting guidance for gifts and donations restricted to use for D.A.R.E. Programs.
New York Cities: An Economic and Fiscal Analysis 1980 – 2010
This report seeks to inform that debate by examining the economic and fiscal histories of these other cities between 1980 and 2010, a period characterized by divergent trends for different groups of cities in the Empire State.
Preventing Fraud and Abuse of Public Funds: Local Governments Need to Do Better
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
Growing Cracks in the Foundation: Local Governments Still Challenged to Keep Up with Vital Infrastructure Needs
This follow-up report expands the analysis of the previous report; updating annual local government financial data and contrasting that to the associated local financial infrastructure needs in the most recent New York State studies. It also draws upon a new series of interviews with local officials to assess how they are working to provide the best infrastructure possible to their residents.
Growing Cracks in the Foundation: Local Governments are Losing Ground on Addressing Vital Infrastructure Needs
Local governments’ infrastructure needs are substantial and growing, while their ability to maintain their investments in capital programs is increasingly constrained. State policy changes could help reverse this trend..
Financial Report on Villages - Fiscal Years Ended 2005
This report provides an overview of their finances, including data for Villages fiscal years ending in 2004 and 2005.
Financial Report on Towns - Fiscal Years Ended 2005
This report provides an overview of their finances, including data for Towns fiscal years ending in 2004 and 2005.
Financial Report on School Districts - Fiscal Years Ended 2005
This report provides an overview of their finances, including data for School Districts fiscal years ending in 2004 and 2005.