This report provides an overview of their finances, including data for Fire Districts fiscal years ending in 2004 and 2005.

This report provides an overview of their finances, including data for county fiscal years ending in 2004 and 2005.

This report provides an overview of their finances, including data for city fiscal years ending in 2004 and 2005.

As a municipal officer or employee, your job by its very nature places you in a position of public trust. You are responsible for ensuring that public resources are used in the best interests of the public. You also have a duty to use the limited public resources available to you as effectively and efficiently as possible. When serving in your public capacity, the interests of your municipality must come before your own. In fact and appearance, your actions and interests must be above reproach.

Often, the required reports that industrial development agencies (IDAs) submit to OSC and other agencies are incomplete and inconsistent. Recent audits by OSC have found a lack of documented cost-benefit analysis, lack of recapture clauses in many project agreements and insufficient tracking of projects and their incentives.

IDAs can assist ailing municipalities by encouraging the creation of new businesses or the retention of existing businesses. However, it is vitally important that the granting of tax exemptions for a project will generate an economic benefit in the form of well-paying jobs and/or future new revenues for local governments. In short, incentives should be coupled with performance.

IDAs are important for economic development in the State, but local officials need to improve their scrutiny over projects so that taxpayers know if their community is receiving promised jobs and economic benefits. Recent audits have found deficiencies in IDA processes for approving and monitoring projects, as well as for recouping benefits from projects that have failed to meet their goals.

The handbook for Town and Village Justices and Court Clerks is to assist in fulfilling the financial reporting requirements of the Town and Village courts. This publication may be requested in hardcopy from the Justice Court Fund by calling 518-473-6438 or 518-473-6830.

The Office of the State Comptroller (OSC) has compiled this manual as a comprehensive accounting guide for school district officials and others interested in accounting by school districts in New York State. It provides an overview of generally accepted governmental accounting and financial reporting principles, and OSC's interpretations of such principles, where pronouncements are silent or do not address problems common among school districts within New York State.

The Accounting and Reporting Manual for Fire Districts is a comprehensive guide for fire districts and others interested in accounting and financial reporting by fire districts in New York State. The manual provides an overview of accounting and financial reporting principles to be used by fire districts to account and report their financial activities.