This guide is designed to introduce local government and school managers and officials to the components of an integrated internal control framework. The following topics are discussed in this guide: • The Origin - Committee of Sponsoring Organizations (COSO) • Integrated Internal Control Framework - The Big Picture • The Five Essential Elements of Internal Control • Limitations of Internal Controls • The Impact of Information Technology • The Role of Internal Auditors and Audit Committees.

This brief focuses on prolonged foreclosure activity in New York State and the challenges facing local governments and communities in the wake of the foreclosure crisis.

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.