Revenues/Cash Management

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

Analysis of Fiscal Stress in New York State's Cities

This research brief measures fiscal stress in cities and includes an overall fiscal profile of each city in the State (except New York City). Of the 61 cities examined, 13 exhibited one or more indicators of severe fiscal stress. The most severely affected cities exhibited stress across multiple factors. Many cities appear to be on the verge of more widespread fiscal difficulties.

Accounting and Reporting Manual for Counties, Cities, Towns, Villages, Libraries and Soil and Water Conservation Districts

The Accounting and Reporting Manual (ARM) is a comprehensive accounting and financial reporting guide for Counties, Cities, Towns, Villages, Libraries and Soil and Water Conservation Districts in New York State. It has been updated to reflect changes in accounting guidance. Additionally, County, City, Town and Village account codes and definitions have been removed from the ARM and are available in the online Chart of Accounts Query.