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NYS Comptroller

THOMAS P. DiNAPOLI

The Academy for New York State's Local Officials

Course Catalog

Topic Course Format Date Availability Related Resources
Accounting Accounting Principles and Procedures (Advanced Accounting School) Classroom Multiple Information and Registration Accounting Publications
A 2.5 day course which provides an understanding of accounting principles prescribed by GAAP, cash management, purchasing and claims processing, capital assets, reserves, capital projects, interfund transfers, financial reporting requirements and more.
Current Issues Seminar for Local Officials Classroom Multiple Information and Registration Agenda [pdf]
OS's Division of Local Government and School Accountability presents regional seminars for municipal and school district officials covering a variety of topics.
Accounting Introduction to Governmental Accounting (Basic Accounting School) Classroom Multiple Information and Registration Accounting Publications
A 2.5 day course which familiarizes participants with basic governmental accounting concepts and provides a working knowledge of basic bookkeeping procedures.
Current Issues Property Tax Cap Review for Villages Webinar 2017-04-05 Information and Registration
OSC staff will review Property Tax Cap reporting requirements, common reporting errors and demonstrate our online reporting system.
Current Issues Local Officials Providing First Line of Defense Against Cyber Attacks Webinar 2017-03-22 Information and Registration Presentation [pdf]
Presenters will provide a a non-technical discussion about cyber threats and how local leaders can work to mitigate them.
Current Issues Constitutional Tax Limit - Filing Requirements Webinar 2017-03-08 On Demand Presentation [pdf]
Presenters will discuss Constitutional Tax Limit reporting requirements and common reporting errors.
Current Issues Local Sales Taxes - 2016 Annual and Longer-Term Trends Webinar 2017-02-15 On Demand Presentation [pdf]
Join OSC for a discussion on the local sales tax and sales tax collection in 2016.
Current Issues Fiscal Stress Monitoring System: A Briefing for Village Officials Webinar 2017-02-09 On Demand Presentation [pdf]
Presenters will discuss the upcoming release of FSMS scores, what score changes mean and some assumptions to avoid.
Current Issues Property Tax Cap Reporting – School Districts Webinar 2017-02-02 On Demand Presentation [pdf]
Presenters will discuss the Property Tax Cap Program for school districts.
Current Issues Training, Data, and Publications – Overview of Resources Provided by the Office of the State Comptroller Webinar 2017-01-31 On Demand Presentation [pdf]
Please join us as we provide a walk-through of the OSC website and discuss the resources and upcoming training opportunities we provide.
Current Issues Fiscal Stress: Challenges for New York State Local Governments and the National Scene Webinar 2017-01-24 On Demand Presentation [pdf]
OSC staff will be joined by Dr. Eric Scorsone (Michigan State University) to discuss different perspectives on fiscal stress.
Current Issues Fiscal Stress Monitoring System: A Briefing for School District Officials Webinar 2017-01-18 On Demand Presentation [pdf]
Presenters will discuss the upcoming release of FSMS scores, what score changes mean and some assumptions to avoid.
Current Issues Annual Update Document Common Reporting Errors Webinar 2016-12-15 On Demand Presentation [pdf]
Panelists will discuss annual financial reporting requirements for local governments.
Current Issues Justice Court Fund Reporting: Refund and Adjustment Processes and Requirements for Town and Village Justice Courts Webinar 2016-12-14 On Demand Presentation [pdf]
Learn how to save time and effort and minimize errors on monthly reports.
Current Issues Developing an Effective Fund Balance Policy Webinar 2016-11-16 On Demand Presentation [pdf]
Join us as we explain the components of fund balance, factors to consider when determining a reasonable amount of fund balance, and the need for an effective fund balance policy.
Current Issues Property Tax Cap - Local Governments Webinar 2016-10-13 On Demand Presentation [pdf]
Please join the Office of the State Comptroller (OSC) for an informative discussion regarding the Property Tax Cap legislation. Our staff will highlight common reporting errors and provide a walk-through for the filing of the tax cap form. There will be an opportunity for you to submit your specific questions during the presentation.
Current Issue Property Tax Cap - Fire Districts Webinar 2016-09-20 On Demand Presentation [pdf]
Fire district officials should join Office of the State Comptroller staff for a webinar about Property Tax Cap legislation. Presenters will highlight common reporting errors and demonstrate the filing of the tax cap form. Participants can submit questions during the presentation.
Current Issue Fiscal Stress Monitoring: A Briefing for Counties, Cities, Towns and Villages (Calendar Year Filers) Webinar 2016-09-13 Presentation [pdf]
New fiscal stress scores will be released soon. Presenters will explain what a change in fiscal stress score means, assumptions to avoid and the types of questions local leaders should expect from the public.
Current Issues A How-To Guide to Shared Services Webinar 2016-08-16 On Demand Presentation [pdf]
As municipal responsibilities become increasingly complex, municipalities are looking to shared services to reduce or avoid costs, improve service delivery and maintain services. Webinar participants will learn about the benefits of and challenges in establishing shared services with other local governments. OSC staff will also present recommended practices and provide resources for those interested in exploring shared services.
Current Issues Sales Tax - First Half of 2016 Webinar 2016-08-04 Presentation [pdf]
Presenters will discuss local sales taxes and the OSC research brief highlighting sales tax collections in the first half of 2016. An overview of local sales taxes in New York State, recent trends in local sales tax collections throughout the State and other factors affecting local sales taxes will also be covered. Participants are encouraged to submit questions.
Current Issues What to Expect from an OSC Audit Webinar 2016-06-21 On Demand Presentation [pdf]
This session will familiarize you with the entire audit process from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
Current Issues Capital Planning Webinar 2016-05-25 On Demand Presentation [pdf]
Participants will learn how to develop a capital plan and how to use an OSC capital planning template.
Current Issues Fraud Prevention and Detection Webinar 2016-04-27 On Demand Presentation [pdf]
Presenters will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the "fraud triangle," which consists of common "red flags," organizational vulnerabilities to fraud and how to minimize risks.
Current Issues Property Tax Cap and Tax Freeze Review Webinar 2016-04-05 On Demand Presentation [pdf]
OSC staff will discuss the Tax Freeze Credit program and how to comply with specific requirements. Staff will also touch on how to avoid common Tax Cap and Tax Freeze reporting errors. Q & A to follow.
Current Issues Constitutional Tax Limit - Filing Requirements Webinar 2016-03-16 On Demand Presentation [pdf]
Presenters will discuss Constitutional Tax Limit reporting. Topics to be covered include reporting requirements, common reporting errors and OSC’s online reporting system. Q & A will follow.
Current Issues Common AUD Reporting Issues - Indebtedness Webinar 2016-03-09 On Demand Presentation [pdf]
OSC examiners will highlight common reporting errors made by local officials when completing the Annual Update Document. Participants will learn how to account for and report bonds, notes and installment purchase contracts.
Current Issues Local Sales Taxes - 2015 Annual and Longer-Term Trends Webinar 2016-02-24 On Demand Presentation [pdf]
OSC presenters will provide an overview of local sales taxes in New York State, recent trends in local sales tax collections throughout the State and long-term factors affecting local sales taxes.
Current Issues Property Tax Cap Reporting Update - School Districts Webinar 2016-02-03 On Demand Presentation [pdf]
Please join us for an informative session regarding the Property Tax Cap Program for School Districts. We will provide an overview of reporting requirements, discuss some common reporting errors, and provide a walkthrough of our online reporting system. There will also be an opportunity for you to submit your specific questions during the presentation.
Current Issues Fiscal Stress Monitoring System: A Briefing for Village Officials Webinar 2016-01-28 On Demand Presentation [pdf]
OSC will soon release the third year of fiscal stress scores for all villages, except those with fiscal years ending December 31st. Village officials may see a change in their scores with some also experiencing a change to their fiscal stress designation. During the course of this webinar, presenters will explain what a score change does and does not signify, assumptions to avoid and the types of questions local leaders should anticipate from the public.
Current Issues Fiscal Stress Monitoring System: A Briefing for School District Officials Webinar 2016-01-20 On Demand Presentation [pdf]
OSC will soon release the third year of fiscal stress scores for school districts, which reflect school fiscal years ending in 2015. In many cases, district officials can expect to see a change in their scores with some also experiencing a change to their fiscal stress designation. During the course of this webinar, presenters will explain what a score change does and does not signify, assumptions to avoid and the types of questions local leaders should anticipate from the public.
Current Issues Just Elected - What Do You Do Now? Webinar 2015-12-10 On Demand Presentation [pdf]
Whether you are a newly elected official or a returning veteran, carrying out your town duties promises to be an exciting, challenging adventure. The prospects for progress and success are bright, but you may have already found yourself wondering, "What Do I Do Now?" To help ease your transition, the Office of the State Comptroller and the Association of Towns invite all newly elected and continuing town officials throughout the State to participate in a live webinar. Our goal is to help you start off on the right track.
Internal Controls Introduction to Cybersecurity Best Practices Webinar 2015-10-21 On Demand Presentation [pdf]
Review information technology security fundamentals and participate in an in-depth discussion about growing cybersecurity threats such as ransomware and phishing. Also get an overview of key cybersecurity best practices.
Current Issues Property Tax Cap and Tax Freeze Review - Local Governments Webinar 2015-10-07 On Demand Presentation [pdf]

Real Property Tax Cap
OSC staff highlight common property tax cap filing errors and provide tips for avoiding these mistakes. Staff also review the Tax Freeze Credit program and explain the specific steps necessary to comply with program requirements.
Current Issues Property Tax Cap and Tax Freeze Review - Fire Districts Webinar 2015-09-24 On Demand Presentation [pdf]

Real Property Tax Cap
OSC presenters explain common Property Tax Cap reporting errors, how to avoid them and also discuss strategies for ensuring that that residents qualify for the credit.
Current Issues Fiscal Stress Monitoring Year Three: Interpreting Your New Score Webinar 2015-09-10 On Demand Presentation [pdf]

Fiscal Stress Monitoring System
Presented after the release of the third year of fiscal stress scores for counties, cities, towns and villages with a December 31 fiscal year end, presenters explain what the third-year score does and does not signify, assumptions to avoid and questions local leaders should anticipate from the public.
Current Issues Industrial Development Agencies Webinar 2015-08-26 On Demand Presentation [pdf]

Annual Performance Report on New York State's IDAs [pdf]
Industrial Development Agencies (IDAs) were created to promote economic development in the State, and this presentation covers how IDAs provide tax and other incentives to encourage the establishment, expansion and retention of businesses. IDA reporting requirements are also discussed.
General Interest Local Sales Tax - Collection and Distribution Webinar 2015-07-22 On Demand Presentation [pdf]

Local Government Sales Taxes In New York State [pdf]
This webinar covers how New York State and local governments administer sales tax, determine rates and share sales tax revenue with one another. Participants learn about recent local sales tax collection trends.
Reporting What Town and Village Courts Need to Know About Justice Court Fund Topics: Bail, Refunds and Adjustments Webinar 2015-07-15 On Demand Presentation [pdf]

Handbook for Town and Village Justices and Court Clerks [pdf]
OSC representatives discuss the difference between refunds and adjustments, as well as required supporting documentation. What courts should and should not report to the Justice Court Fund about bail is also covered.
Policies Policies and Procedures to Manage Your Local Government Webinar 2015-06-30 On Demand Presentation [pdf]
In this webinar, presenters discuss information about mandated policies related to ethics, investments and sexual harassment prevention is provided. Policies related to computer, vehicle and credit card use are also discussed.
Reporting Annual Update Document (AUD): Common Reporting Errors Webinar 2015-06-17 On Demand Presentation [pdf]

Required Reporting
Topics discussed in this webinar include the filing of the Annual Update Document, OSC’s review process, the issues commonly encountered during the review and other OSC resources.
Current Issues Property Tax Freeze Credit Details - School Districts and Local Governments Webinar 2015-05-21 On Demand Presentation [pdf]

Property Tax Freeze Credit Details
School district officials receive a general explanation of the Tax Freeze Credit program and learn how to ensure that residents qualify for the credit.
Reporting Guidance on Implementation of GASB Statement No. 68 Accounting and Financial Reporting for Pensions Webinar 2015-04-22 On Demand Presentation [pdf]
Representatives from OSC's Division of Local Government and School Accountability and the New York State & Local Retirement System provide information on the implementation of GASB Statement No. 68 Accounting and Financial Reporting for Pensions.
General Interest Cracks in the Foundation: Local Governments are Still Losing Ground on Addressing Vital Infrastructure Needs Webinar 2015-03-25 On Demand Presentation [pdf]

Handout [pdf]


Growing Cracks in the Foundation [pdf]
A discussion about findings from a report on local government infrastructure, Growing Cracks in the Foundation. Includes historical spending trends, the condition of municipal infrastructure and the importance of capital planning in addressing these critical needs.
Current Issues Fiscal Stress Monitoring for Villages: Overview and Year Two Scores Webinar 2015-01-29 On Demand Presentation [pdf]

Fiscal Stress Monitoring System
Presented after the release of the second year of fiscal stress scores for all villages, except for those whose fiscal year ends December 31st, participants learn what score changes do and do not signify, assumptions to avoid and questions local leaders should anticipate from the public.
Current Issues Fiscal Stress Monitoring System - School Districts Scores: Year Two Webinar 2015-01-14 On Demand Presentation [pdf]

Fiscal Stress Monitoring System
Presented after the release of the second year of fiscal stress scores for school districts, We've released the second year of fiscal stress scores for school districts, participants learn what score changes do and do not signify, assumptions to avoid and questions local leaders should anticipate from the public.
Current Issues Fiscal Stress Monitoring System Overview for School Districts Webinar 2014-01-30 On Demand Presentation [pdf]

Fiscal Stress Monitoring System
Panelists discuss fiscal stress scores for school districts, provide an overview of how the System was developed and discuss the different financial and environmental indicators we utilize to identify stress conditions.
Policies Policies and Procedures to Manage Your Local Government Presentation Offered Periodically
Information about mandated policies related to ethics, investments and sexual harassment prevention is provided. Policies related to computer, vehicle and credit card use are also discussed.
Budgeting Preparing and Monitoring an Effective Budget Presentation Offered Periodically Understanding the Budget Process [pdf]
Participants will learn about the recommended budget preparation process. Presenters will also discuss the legal and accounting requirements for amending a budget, as well as budgetary monitoring reports.
Budgeting Procedures for Amending the Budget Presentation Offered Periodically Understanding the Budget Process [pdf]
Participants will learn about the budget preparation processes and procedures, as well as budgetary amendment requirements and options.
Accounting Proper Accounting for Indebtedness Presentation Offered Periodically
An overview of a variety of borrowing tools including bonds, bond anticipation notes, revenue anticipation notes, tax anticipation notes, budget notes and installment purchase contracts. Participants will learn how to properly account for these instruments and how to report them in OSC's Annual Update Document.
Current Issues Property Tax Cap: Cumulative Data Analysis & Summary Presentation Offered Periodically Real Property Tax Cap
Participants learn about annual tax cap filing results based on the data submitted to OSC.
Internal Controls Protecting Municipal Data: A Non-technical Guide for Beginners Presentation Offered Periodically Information Technology Contingency Planning [pdf]
Presenters cover key IT internal controls that are essential to protecting municipal data and discuss the audit process for determining whether municipalities have implemented these controls. Common audit findings and recommendations will also be discussed.
Reporting Retirement Reporting: Elected and Appointed Officials Presentation Offered Periodically New York State and Local Retirement System: Elected and Appointed Officials
A representative of the New York State and Local Retirement System provides an update on the record- keeping and reporting requirements for elected and appointed officials.
General Interest Retirement System Update Presentation Offered Periodically New York State and Local Retirement System
A New York State and Local Retirement System representative provides an update on employer contribution rates and other information that may affect municipal employers.
Current Issues Tax Freeze Certification - Local Governments Presentation Offered Periodically Property Tax Freeze
OSC staff discuss Property Tax Cap the Tax Freeze Certification process.
Auditing What the Auditors Look for in the Minutes (clerks) Presentation Offered Periodically
OSC auditors commonly review the official minutes of the Board while conducting on-site risk assessments and audits of local governments. Board minutes are intended to be an official record of the meetings held by your governing body. Participants will learn what examiners may look for in the minutes and learn tips and best practices for documenting certain decisions and actions.
Policies Policies and Procedures for Using & Accepting Credit Card Payments Presentation Offered Periodically Cost Saving Ideas: Credit Card Accountability
A general overview of electronic cash management technologies and the internal controls needed to help detect fraud and ensure that all transactions are captured.
Accounting What Town and Village Courts Need to Know About Recordkeeping and Reporting Presentation Offered Periodically Handbook for Town and Village Justices and Court Clerks [pdf]
Court clerks will learn best practices and legal requirements for financial recordkeeping and reporting for Town and Village Justice Courts.
Accounting Accounting for Capital Projects Presentation Offered Periodically Capital Planning and Budgeting: A Tutorial for Local Government Officials
Learn how to properly plan and account for capital projects. A case study of a capital project will be presented and class members will discuss proper accounting entries.
Accounting Fiscal Responsibilities of the Town Clerk Presentation Offered Periodically Information for Town Officials [pdf]
Understand more about your major financial duties and responsibilities.
Policies Legal Requirements Surrounding Credit Cards and Electronic Financial Transactions Presentation Offered Periodically Cost-Saving Ideas: Credit Card Accountability
Participants learn about legal requirements related to accepting credit and debit card payments, making or receiving certain electronic payments, making electronic or wire transfers and accepting payments through a municipal website or that of a third-party vendor.
General Interest Determining and Allocating the True Cost of Services Tutorial On Demand
This tutorial teaches local officials how to track the costs related to providing a service, as well as how to use that analysis to manage the programs and services you provide.
Policies Cash Management Tutorial On Demand Investing and Protecting Public Funds [pdf]

Cash Management Technology [pdf]
This tutorial includes information pertaining to the collection and deposit of receipts, the timing of disbursements, investment options, maximizing interest earnings and monitoring cash balances.
General Interest Multiyear Financial Planning Tutorial On Demand Multiyear Financial Planning [pdf]
Long-term planning can improve a local government’s overall financial condition by integrating financial, capital and strategic planning This tutorial is designed to help local government officials create an effective multiyear planning process that helps to identify and manage potential fiscal difficulties and prevent fiscal crises.
Ethics Protecting the Public's Interest Tutorial On Demand
This tutorial provides local officials with an understanding of conflicts of interest and appearances of impropriety. It is important that officials have an understanding of the laws governing this area. Includes an overview of the principles of incompatibility of office, Article 18 of the General Municipal Law, and the requirement for local codes of ethics.
Budgeting Capital Planning and Budgeting Tutorial On Demand Capital Assets [pdf]

Multiyear Capital Planning [pdf]
This tutorial helps local officials develop a capital plan, which enables local governments to identify capital needs and how to finance them. Capital planning allows officials to coordinate projects and acquisitions by establishing priorities. Capital planning also helps managers obtain the best possible financing while decreasing the costs of borrowing.
Internal Controls Fiscal Accountability for Governing Boards Presentation Offered Periodically Fiscal Oversight Responsibilities of the Governing Board [pdf]
The governing board plays an important role in the financial oversight of the municipality. This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements.
Auditing What to Expect From an OSC Information Technology Audit Presentation Offered Periodically Information Technology Governance [pdf]
Presenters discuss the audit process, what information auditors typically request and why. Presenters will review OSC’s Local Government Management Guide on IT Governance and key IT internal controls essential to create a secure computing environment, as well as providing an overview of common audit findings and recommendations.
Ethics Conflict of Interest and Ethics Presentation Offered Periodically Conflicts of Interest of Municipal Officers and Employees
Participants learn about codes of ethics and court decisions relating to conflicts of interest. Attorneys from OSC's Legal Services Division focus on the provisions of article 18 of the General Municipal Law.
Procurement Legalities of Purchasing and Competitive Bidding Presentation Offered Periodically Seeking Competition in Procurement [pdf]
Learn about legal requirements for competitive bidding and various exceptions to the bidding requirements.
Internal Controls Introduction to Cybersecurity Best Practices Presentation Offered Periodically Ransomeware [pdf]

Industrial Control System Cybersecurity [pdf]
Review information technology security fundamentals and participate in an in-depth discussion about growing cybersecurity threats such as ransomware and phishing. Also get an overview of key cybersecurity best practices.
Internal Controls Online Banking Controls Presentation Offered Periodically Cost Saving Ideas: Electronic Banking
Small- and medium-sized entities learn best practices to ensure you create and maintain a safe online banking environment.
Auditing OSC Audits: Procedures & Common Findings Presentation Offered Periodically Understanding the Audit Process [pdf]
What can local officials expect when their municipality is selected for an audit? Learn what the auditors are looking for, the professional standards they follow and the local officials'' role in the process. Presenters will discuss common findings and best practices.
Reporting OSC Financial Reporting Responsibilities Presentation Offered Periodically Required Reporting/Forms

Real Property Tax Cap
Participants learn about financial reporting and property tax reporting, including the constitutional tax limit, tax cap and tax freeze reports. The session includes a demonstration of the new constitutional tax limit application.
General Interest Grant Opportunities for Cities & Villages Presentation Offered Periodically
Participants receive an overview of various grants and funding sources available to cities and villages. Presenters discuss what each grant can be used for, the maximum allowable funding request, whether a local match is required and application deadlines. The Consolidated Funding Application and Regional Economic Development Councils will also be covered.
Fraud Fraud Detection and Prevention Presentation Offered Periodically Preventing Fraud and Abuse of Public Funds [pdf]
Participants will learn about the fraud triangle, what makes organizations vulnerable to fraud and how to minimize the risks.
Current Issues Fiscal Stress Monitoring System Update Presentation Offered Periodically Fiscal Stress Monitoring System
Presenters explain what a score change in score signifies and what assumptions to avoid.
Current Issues Fiscal Stress Monitoring System Presentation Offered Periodically Fiscal Stress Monitoring System
Participants get an overview of the financial and environmental stress indicators used to identify local governments that are experiencing relatively high levels of fiscal stress and learn about available online tools and resources.
Auditing Fiscal Responsibility: Being Prepared for an Audit Presentation Offered Periodically Understanding the Audit Process [pdf]
Tax receivers, collectors and clerks can learn more about the audit process and how to prepare for an audit.
Accounting Overview of the Town Supervisor's Accounting Responsibility Presentation Offered Periodically Information for Town Officials [pdf]
A town supervisor is the municipality's Chief Financial Officer. This course will offer an introduction to governmental accounting concepts, accounting records and the Uniform System of Accounts. This course is recommended for all supervisors and board members, even in cases where the town has a bookkeeper.
General Interest Financial Condition Analysis Presentation Offered Periodically Financial Condition Analysis [pdf]
Participants learn how to analyze the financial condition of a municipality or school district. Topics include key solvency areas, other financial condition assessment factors and OSC's Fiscal Stress Monitoring System.
General Interest Guide to Shared Services and Cooperation Presentation Offered Periodically Shared Services in Local Government [pdf]

Shared Services Among New York's Local Governments [pdf]
Presenters discuss the use of shared services and cooperative opportunities to reduce or avoid costs, improve service delivery and maintain services.
Policies Developing an Effective Fund Balance Policy Presentation Offered Periodically Fiscal Stress Close-Up: Fund Balance [pdf]
Learn about fund balance components, how to determine a reasonable fund balance amount and why it's important to have an effective fund balance policy.
Internal Controls Cyber Threats To Municipalities Presentation Offered Periodically Ransomware [pdf]

Industrial Control System Cybersecurity [pdf]
Learn to identify and mitigate the highest risk threats in your environment. This presentation will cover the cyber threats that most commonly impact municipalities and strategies for protecting municipal data and resources.
General Interest Cracks in the Foundation: Local Governments are Still Losing Ground on Addressing Vital Infrastructure Needs Presentation Offered Periodically Growing Cracks in the Foundation [pdf]
A discussion of findings from the Growing Cracks in the Foundation report, including historical spending trends, the condition of municipal infrastructure and the importance of capital planning in addressing these critical needs.
Accounting Capital Planning Presentation Offered Periodically Multiyear Capital Planning [pdf]

Cost-Saving Ideas: Capital Planning
Learn about local government infrastructure and the benefits of developing an effective capital plan.
Budgeting Budgeting Process Presentation Offered Periodically Understanding the Budget Process [pdf]
Get an overview of the three phases of the budget process: creation/adoption, monitoring and modification. Understand what's required to create a budget, what needs to happen after budget approval, what can be done to mitigate overspending, how to amend the budget and how to use reports to track the budget throughout the year.
Auditing Auditing IDAs Presentation Offered Periodically Accounting and Reporting Manual for IDAs [pdf]
Gain a better understanding of the audit process and review recent IDA audit results.
Reporting Annual Update Document (AUD): Common Reporting Errors Presentation Offered Periodically
Topics discussed include the filing of the Annual Update Document, OSC’s review process, the issues commonly encountered during the review and other OSC resources.
Internal Controls Overview of Internal Controls, Monitoring, Reporting Presentation Offered Periodically The Practice of Internal Controls [pdf]

Management's Responsibility for Internal Controls [pdf]
Effective internal controls help ensure that municipalities use public assets efficiently and protect against waste, loss and abuse. Topics include controls related to cash receipts and disbursements, procurement and payroll.
General Interest Multiyear Financial Planning Presentation Offered Periodically Multiyear Financial Planning [pdf]
Participants learn about the elements of a good plan, OSC resources and work collaboratively to complete a partial plan.
Accounting Overview of the Accounting Process Presentation Offered Periodically Accounting and Reporting Manual [pdf]

School District Accounting and Reporting Manual [pdf]


Fire District Accounting and Reporting Manual [pdf]
This session familiarizes fiscal officers with generally accepted accounting principles (GAAP) and the accounting process for municipalities. It will cover the Uniform System of Accounts and financial reporting requirements and will address OSC publications and resources available to assist fiscal officers.
Reporting Financial Reporting and Financial Condition Analysis Presentation Offered Periodically Financial Condition Analysis [pdf]

Required Reporting/Forms
Presenters discuss the use of financial reports, the results of operations and financial trend analysis to monitor financial condition. Participants also learn about some of the factors associated with OSC's Fiscal Stress Monitoring System.