Avon Central School

District

Financial Management

2024M-75 l October 2024

Division of Local Government and School Accountability

Contents

Report Highlights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Financial Management. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

How Should a School Board and School District Officials Effectively Manage
Fund Balance and Reserves?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

The Board and District Officials Appropriated Fund Balance That Was Not Needed. . . . 3

Reserve Funds Were Overfunded or Unused. . . . . . . . . . . . . . . . . . . . . . . . 4

Officials Did Not Develop Comprehensive Written Multiyear Financial and

Capital Plans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

What Do We Recommend? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Appendix A – Response From District Officials . . . . . . . . . . . . . . . . . . . . . . . 9

Appendix B – OSC Comments on the District’s Response. . . . . . . . . . . . . . . . 11

Appendix C – Audit Methodology and Standards . . . . . . . . . . . . . . . . . . . . . 12

Appendix D – Resources and Services. . . . . . . . . . . . . . . . . . . . . . . . . . . 14

Report Highlights
Avon Central School District

Audit Objective
Audit Period
Determine whether the Avon Central School District
(District) Board of Education (Board) and District July 1, 2018 – May 23, 2024
officials effectively managed fund balance and
reserves. Background
The District serves the Towns of Avon,
Key Findings Caledonia, Lima and York in Livingston
County and the Town of Rush in Monroe
The Board and District officials did not effectively
County.
manage fund balance and reserves.
l The Board-approved budgets overestimated The elected five-member Board is
appropriations by an average of approximately responsible for managing and controlling
$1.7 million per year which made it appear the District’s financial and educational
the District needed to appropriate $300,000 affairs. The Superintendent of Schools
of fund balance each year and increase real (Superintendent) is the chief executive
property taxes to close budget gaps. However, officer and is responsible for the District’s
the District incurred operating surpluses in all day-to-day management under the
five years we reviewed, totaling $8.2 million. Board’s direction.
Appropriating fund balance that is not needed The Business Manager is responsible
is, in effect, a reservation of fund balance that for administration and supervision of
is not provided for by statute and circumvents financial activities, including working with
the statutory limit. the Board and Superintendent to develop
l Six reserves totaling over $5 million had and administer the budget.
high balances that were not needed or
Quick Facts
used. For example, the District’s reserve for
unemployment expenditures will cover annual 2023-24 Appropriations $23.9 million
expenditures for 344 years and the debt Total Reserves as of
$13.4 million
reserve in the debt service fund had $866,000 June 30, 2023
in unidentified money that should be returned to
the general fund.
l The District lacked written multiyear financial and capital plans. This inhibited effective financial
management and justification for the levels of accumulated fund balance and reserves.

Recommendations
The audit report includes six recommendations to help improve the District’s financial management.

District officials generally agreed with our recommendations and indicated they planned to initiate
corrective action. Appendix B includes our comments on issues raised in the District’s response.

Of f ic e of t he New York State Comptroller 1

Financial Management
How Should a School Board and School District Officials Effectively Manage Fund
Balance and Reserves?
Fund balance is the difference between revenues and expenditures accumulated over time. School
districts may retain a portion of surplus fund balance1 for unexpected occurrences and fluctuations
in cash flow. However, a school district board (board) and officials must comply with New York State
Real Property Tax Law Section 1318, which limits the amount of surplus funds that a school district can
retain to no more than 4 percent of the budget. Officials must apply any surplus fund balance in excess
of the 4 percent limit to reduce the upcoming year’s real property tax levy or appropriately fund needed
reserves.

To properly manage fund balance, the board and school district officials should develop and adopt
reasonably estimated and structurally balanced budgets based on historical data or known trends in
which recurring revenues finance recurring expenditures. In preparing the budget, the board must
estimate the amounts the school district will spend and receive, the amount of fund balance that will be
available at fiscal year-end to use toward the upcoming year’s budget, and the expected real property
tax levy. Accurate and reasonable budget estimates help ensure that the tax levy is not greater than
necessary, the budget is presented transparently to the public, and surplus fund balance does not
exceed the legal limit. During the course of the fiscal year, as school district officials have a better
understanding of the results of financial operations, they should consider using anticipated surplus fund
balance to finance one-time expenditures, fund needed reserves or pay off debt.

School districts are also allowed to establish reserves (restricted fund balance) and accumulate funds
for certain future purposes (e.g., unemployment or retirement expenditures). While school districts are
generally not limited to the amount of funds that can be held in reserves, a board should ensure reserve
balances are reasonable. A board should balance the desire to accumulate funds for identified future
needs with the obligation to make sure real property taxes are not higher than necessary.

To help ensure that reserve balances do not exceed reasonable amounts necessary to address long-
term obligations or planned expenditures, a board should adopt a comprehensive written policy or plan
that states its rationale for establishing reserve funds, objectives for each reserve, maximum targeted
funding levels, conditions under which reserves will be used or replenished and a periodic review of
reserve balances to assess reasonableness.

The Board’s financial accountability policy requires a “long-term (three to five years) financial plan
for both capital projects and operating expenses.” Such plans enable officials to identify revenue and
expenditure trends, establish long-term priorities and goals, consider the impact of near-term budgeting
decisions on future fiscal years and assess the merits of alternative approaches (such as using surplus
fund balance or establishing and using reserves) to finance operations. Any comprehensive written
multiyear financial and capital plan should be monitored and updated on an on-going basis to help
ensure that decisions are made using the most accurate information available.

1 For guidance on fund balance classification and reporting see https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdf

2 Of f ic e of t he New York State Comptroller

The Board and District Officials Appropriated Fund Balance That Was Not Needed
The Board and District officials have generally maintained surplus fund balance levels in accordance
with the statutory 4 percent limit by appropriating approximately $300,000 in fund balance in each of the
last five adopted budgets that was not needed or used to finance operations and by funding reserves
at the end of the fiscal year. The District did not use any of the appropriated fund balance because
the Board adopted budgets that annually underestimated revenues by approximately $300,000 and
overestimated appropriations by an average of approximately $1.7 million (approximately 8 percent) per
year.

The Board’s budgets made it appear as though it needed to appropriate fund balance and increase real
property taxes to close projected budget gaps. In the 2018-19 through 2022-23 fiscal year budgets, the
Board appropriated a total of $1.3 million of fund balance – which should have resulted in operating
deficits – and increased the real property tax levy by a total of nearly $600,000 or 6 percent. However,
the District instead incurred operating surpluses in each of those five years totaling $8.2 million and the
appropriated fund balance was not used to finance expenditures (Figure 1).

Annually appropriating fund

balance that is not needed to FIGURE 1
Figure 1: Planned Operating
fund operations is, in effect,
Planned Operating
Deficits vs. Deficits
Operatingvs. Operating
SurplusesSurpluses
a reservation of fund balance
that is not provided for by $3.0
statute and circumvents the $2.5
statutory limit imposed on the $2.0
level of surplus fund balance. $1.5
Millions

When adding back the unused $1.0

appropriated fund balance to $0.5
reported surplus fund balance, $0.0
the recalculated year-end -$0.5
surplus fund balance exceeded -$1.0
the statutory limit – at 5 percent 2018-19 2019-20 2020-21 2021-22 2022-23
of the budget in all five fiscal
Operating Surplus Planned Operating Deficit
years.

We reviewed the District’s

preliminary 2023-24 operating results as of May 31, 2024 and verified that the District will likely
generate another operating surplus and will not need to use the $300,000 of appropriated fund balance.
For updated perspective, the Board further increased the tax levy by almost 4 percent and appropriated
another $470,000 of fund balance in the 2024-25 budget.

Of f ic e of t he New York State Comptroller 3

Reserve Funds Were Overfunded or Unused
As of June 30, 2023, the District reported 13 reserves totaling approximately $12.1 million and a $1.3
million debt reserve in the debt service fund (Figure 2).

Although the reserve funds

generally had establishing FIGURE 2
resolutions, the resolutions
Figure 2: Reserve Balances as of June 30, 2023
Reserve Balances as of June 30, 2023 (In Millions)
(In Millions)
did not always provide
targeted funding levels
Teachers'
or address how or when Liability Reserve, Tax Certiorari
Retirement
reserves would be funded, Contribution $.57 Reserve, $.38
Insurance
used or replenished. The Reserve, $.6
Reserve, $1.28
Board and District officials’ Debt Reserve,
misleading budgeting $1.3
practices allowed them
to allocate the District’s Workers' Five Capital
annual surpluses to various Compensation Reserves, $5.58
Reserve, $.8
reserve funds each year,
to save over $13 million Employee
in taxpayer dollars for use Benefit Accrued
Liability Reserve,
some time in the future. $.83
While funding capital Employees'
reserves is a prudent Retirement
Unemployment
method to accumulate Contribution
Reserve, $1.1
Reserve, $.97
money for future capital
projects or purchases at a
decreased borrowing cost,
the Board should include a provision in the budget for the routine funding of these reserves, which is
more transparent and allows for taxpayer approval.

In addition, the annual reserve report prepared by District officials as required by the Board’s reserve
policy was an inadequate tool to effectively manage reserves because it did not include an analysis of
the projected need to use reserve funds and contained inaccurate information (See the Officials Did Not
Develop Comprehensive Written Multiyear Financial and Capital Plans section).

Our review of the 14 reserve funds’ activity identified that the teachers’ retirement contribution reserve
was funded within the statutory limit and the employee benefit accrued liability reserve balance was
adequately supported. The five capital reserves were funded within voter-authorized levels and were
properly used. The remaining reserves may not be necessary or reasonably funded, as described
below. OSC has a Local Government Management Guide on reserves that can assist District officials
on the use of these and other reserve funds. See Figure 3.

4 Of f ic e of t he New York State Comptroller

 Liability Reserve, various reserve funds
$.83 each year, to save over
Employees' $13 million in taxpayer
Retirement dollars for use some
Unemployment
Contribution
Reserve, $1.1
time in the future. While
Reserve, $.97 funding capital reserves
is a prudent method to
accumulate money for future capital projects or purchases at a decreased borrowing cost, the
Board should include a provision in the budget for the routine funding of these reserves, which
l Insurance Reserve – This
is more transparent reservefor
and allows can be used
taxpayer to cover any
approval. FIGURE 3
loss, claim, action or judgment for which the District can or must
Figure 3:
purchase insurance.
In addition, the annualDistrict officials
reserve reporthave not used
prepared by or funded
District officials
this
as reserve
required–by except for annual
the Board’s interest
reserve earnings
policy was an– inadequate
since 2009 tool
to effectively
and had a reported manage reserves
balance because
of nearly $1.3 itmillion
did notasinclude
of Junean30,
analysis
2023. The of the projected
Business Managerneed to use reserve
acknowledged funds
that thereand contained
is not
inaccurate information (See the Officials Did Not
much the District can spend this money on, within the statutory Develop
Comprehensive
restrictions for thisWritten
reserve.Multiyear Financial and Capital Plans
section).
l Debt Reserve – District officials account for and report a debt
Our review
reserve in theofdebt
the service
14 reserve
fund,funds’ activity
separate from identified
the generalthat the
fund.
A teachers’
debt serviceretirement contribution
fund is used reserve
to account wasaccumulation
for the funded withinofthe
statutory designated
resources limit and thefor employee benefit accrued
paying principal and interestliability reserve
on long- https://www.osc.ny.gov/files/local-
term debt. As of June 30, 2023, this reserve had a reported were
balance was
2 adequately supported. The five capital reserves government/publications/pdf/reser
funded within voter-authorized levels and were properly used. The ve-funds.pdf
balance of nearly $1.3 million. While we identified the source of
remaining reserves may not be necessary or reasonably funded,
additions to the reserve during our audit period, the Business
as described below. OSC has a Local Government Management Guide on reserves that can
Manager said she
assist District did not
officials onhave a system
the use of theseto and
trackother
outstanding
reserve funds. See Figure 3.
debt related to each project and could not demonstrate a statutory need to restrict the $865,950
balance in this reserve at the beginning of our audit period to pay related debt. Without a valid
legal requirement to restrict these funds, District officials do not have the statutory authority to
choose to reserve or otherwise set aside these funds in this reserve.

While the District did not use this reserve balance6to pay off related debt or return the unidentified
balance to the general fund, the Business Manager provided schedules showing tentative plans to
use $605,000, or almost half, of the debt reserve balance as of June 30, 2023 to offset some costs
of the upcoming capital projects in 2024-25 and 2025-26 and reduce borrowing needs.
l Unemployment Reserve – In 2018-19 and 2019-20, District officials used this reserve to pay
for $15,932 in unemployment costs incurred during those years but did not use the reserve
to pay for any unemployment costs in 2021-22 and 2022-23. Based on the District’s average
annual unemployment expenditures of $3,186 over the last five years, this reserve’s balance
of approximately $1.1 million as of June 30, 2023 would cover applicable expenditures for over
344 years. In addition, given the recent increases in interest earnings, including over $47,000
in 2022-23, this balance will grow more significantly, with little need for it to fund any minimal
unemployment costs.
l Employees’ Retirement Contribution Reserve – The Board budgeted and officials recorded the use
of $20,000 from this reserve, in three of the last five years, toward annual retirement contributions
which averaged $218,967 over the five-year period. This reserve’s balance of $965,249 as of June
30, 2023 can fully cover almost four and a half years of retirement contributions, or would last over
48 years if the District continues its minimal usage of $20,000 per year.

2 Per New York State Local Finance Law, Section 165.00 and New York State General Municipal Law, Section 6-L

Of f ic e of t he New York State Comptroller 5

 l Workers’ Compensation Reserve – District officials only used this reserve once in the last five
years to pay $27,500 in workers’ compensation costs. In addition, in June 2022, the Board
declared the reserve’s $757,774 balance excessive and transferred $250,000 to a capital reserve.
However, the Board funded the reserve again by nearly $300,000 the following year. Based on
the District’s average annual workers’ compensation costs of $69,197, this reserve’s balance of
$799,536 as of June 30, 2023 could fully fund the District’s expenditures for more than 11 years.
l Liability Reserve – This reserve must be used to cover property loss and liability claims. The
liability reserve’s balance was $566,945 as of June 30, 2023, which was within 3 percent of the
budget, and the maximum balance authorized by New York State Education Law Section 1709
[8-c]. However, the balance in this reserve has remained at its current level, aside from annual
interest earnings, since 2008. Because there is no detailed plan or obvious need for this reserve,
we question why it is maintained at this level. In discussions, the Business Manager acknowledged
the limitations on the District’s ability to use this money, within the statutory restrictions for this
reserve.
l Tax Certiorari Reserve – This reserve’s balance of $383,396 as of June 30, 2023 was authorized
in June 2020 for two potential claims that were resolved in October 2022 without payment.
Therefore, the money should have been returned to the general fund at that time in accordance
with statute.3 After finding and providing this information at our request, the Business Manager and
Superintendent prompted a Board resolution to reduce the reserve by $380,000 on December 31,
2023.

While it is a prudent practice for the Board and District officials to save for future expenditures by using
reserves, retaining excess funds in this manner results in a higher than necessary real property tax
burden on current taxpayers.

Officials Did Not Develop Comprehensive Written Multiyear Financial and Capital Plans
The Board and District officials did not transparently communicate and justify their financial decisions
by developing comprehensive written multiyear financial and capital plans as required by the Board’s
financial accountability policy. However, officials told us at the beginning of our audit, that they had
contracted with a consultant to help develop long-range financial plans. The consultant met with
the Board on March 25, 2024 and presented an analysis and projections of general fund revenues
and expenditures through 2028-29, and some general recommendations related to budgeting and
monitoring, which included creating reserves for potential electric bus purchases.

In addition, although the Board adopted a written reserve policy in 2017 that requires District officials
to provide a detailed annual reserve report to the Board to aid in managing reserve fund balances,
the reports did not contain an analysis of projected needs of the reserve funds in the upcoming fiscal
year, as required by the policy. In addition, the annual reserve report was not accurate. We identified

3 Funds reserved for tax certiorari judgments and claims pursuant to Education Law, Section 3651[1-a] that are not expended for the
payment of judgments or claims arising out of tax certiorari proceedings for the tax roll in the year the money is deposited to the fund and/or
that will not be “reasonably required to pay any such judgment or claim,” must be returned to the general fund on or before the first day of the
fourth fiscal year following the deposit of such money to the reserve fund.

6 Of f ic e of t he New York State Comptroller

eight reserves for which funding and/or usage activity in the annual reserve report did not agree with
the reserve activity that officials recorded in the general ledger. This included two reserves for which
officials reported $138,029 of interest earnings as deposits to the reserve, inconsistent with other
reserves and policy requirements. As another example, the annual reserve report did not include
$441,436 used from the 2014 capital equipment reserve in the 2019-20 through 2022-23 fiscal years.

Without complete and accurate information about reserve activity, and analysis of projected reserve
needs, the Board cannot make necessary and informed decisions to adequately manage reserve funds,
or adequately share and justify reserve planning and balances for taxpayers.

The annual reserve report did include a section on end-of-year financial practices and reserves
allocation which described some systemic budgeting procedures. These include routinely appropriating
“approximately $300,000 of current year funds as a revenue source for the coming year,” then
transferring any surplus funds in excess of the 4 percent statutory limit to reserves based on the
District’s long-term planning. However, the District had no documented long-term plan to support the
reserve balances it has accumulated this way. District officials also stated in the annual reserve report
that, while there is no established industry standard for reserve funds, the District is one of only 22
school districts in the State with at least 50 percent of an allowable budget set aside in various reserve
accounts. We confirmed that for the last three years, the District’s reserves (restricted fund balance)
exceeded 50 percent of its budget appropriations (Figure 4).

Without long-term financial and capital

plans that document intended future FIGURE 4
capital projects or purchases and Figure 4: Restricted Fund
Restricted Fund Balance vs. Appropriations
other uses for accumulated reserves, Balance vs. Appropriations
it is difficult to justify accumulating
more than 50 percent of the District’s $25
budget in reserves, instead of adopting $20
Millions

more realistic budgets to reduce the $15

real property tax burden for current $10
taxpayers. $5

As the District moves forward, well-

2018-19 2019-20 2020-21 2021-22 2022-23
designed written financial and capital
plans can assist the Board in making Restricted Fund Balance Appropriations
timely and informed decisions about
programs and operations and help the
Board transparently and effectively manage and use fund balance and reserves in the best interest of
taxpayers.

Of f ic e of t he New York State Comptroller 7

What Do We Recommend?
The Board and District officials should:

1. Develop and adopt budgets that include reasonable estimates for appropriations, revenues and
the amount of fund balance and reserves that will be available to fund operations.

2. Review and amend the reserve policy to address circumstances under which reserve funds will
be used or replenished.

3. Review reserve fund balances to determine whether the amounts are necessary and
reasonable. To the extent that they are not, transfers should be made to surplus fund balance,
where allowed by law, or to other reserves established and maintained in compliance with
statute.

4. Transfer remaining funds improperly held in the debt reserve in the debt service fund to the
general fund surplus fund balance.

5. Develop, adopt and periodically update comprehensive written multiyear financial and capital
plans to be used in conjunction with the annual budget process.

The Board should:

6. Ensure that District officials provide it with an accurate comprehensive annual reserve report,
with all components provided for in the District’s reserve policy, and use it to make informed
and documented decisions related to the funding and use of reserves to finance operations or
portions of capital projects or acquisitions and to justify accumulated reserve balances.

8 Of f ic e of t he New York State Comptroller

Appendix A: Response From District Officials

See
Note 1
Page 11

See
Note 2
Page 11

Of f ic e of t he New York State Comptroller 9

10 Of f ic e of t he New York State Comptroller
Appendix B: OSC Comments on the District’s
Response

Note 1

The audit objective focused on the effective management of fund balance and reserves. The audit
team assessed the risk of fraud occurring that is significant within the context of this audit objective, as
required by generally accepted government auditing standards. Therefore, these audit results cannot
be used to conclude there is no fraud, theft or professional misconduct in the District’s operations.

Note 2

As discussed in detail in Appendix C, we reviewed the effectiveness of the Board and District officials’
budgeting practices, multiyear planning and monitoring of fund balance and reserves by reviewing and
analyzing the adopted Board policies and general fund budgets, results of operations, and funding
and use of fund balance and reserves. Our review and analysis determined that the Board and District
officials did not adopt realistic and transparent budgets based on historical data and known trends,
prepare multiyear financial and capital plans, or provide justification for the levels of accumulated fund
balance and reserves maintained. As a result, the District incurred operating surpluses in all five years
we reviewed, totaling $8.2 million, maintained excess fund balance and reserve levels, and levied more
taxes than necessary to fund District operations.

Of f ic e of t he New York State Comptroller 11

Appendix C: Audit Methodology and Standards

We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State
Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. We
obtained an understanding of internal controls that we deemed significant within the context of the audit
objective and assessed those controls. Information related to the scope of our work on internal controls,
as well as the work performed in our audit procedures to achieve the audit objective and obtain valid
audit evidence, included the following:
l We interviewed District officials and Board members and reviewed Board and audit committee
meeting minutes, resolutions, policies and the annual reserve report to gain an understanding
of the District’s financial management policies and procedures, budgeting practices and the
monitoring of fund balance and reserves.
l We reviewed financial records to determine whether the District had operating surpluses or deficits
during our audit period and compared the operating results to the appropriated fund balance to
determine whether appropriated fund balance was used as budgeted.
l We reviewed the adopted general fund budgets from 2018-19 through 2023-24 to determine
whether they were reasonable and structurally balanced by comparing adopted budgets with
actual results of operations and analyzing significant expenditure and revenue budget-to-actual
variances.
¡ At the end of our audit fieldwork, we obtained year-to-date 2023-24 budget status reports, and
the adopted 2024-25 budget, to include an updated financial perspective in the report.
l We analyzed the fiscal year-end fund balance for the general fund and calculated surplus fund
balance as a percent of the upcoming year’s appropriations to determine whether the District was
in compliance with statute.
l We recalculated surplus fund balance by adding the unused appropriated fund balance to surplus
fund balance and compared the amount as a percentage of the upcoming year’s appropriations.
l We reviewed activity for all reserves to determine whether they were properly established and
used, and whether balances were reasonable as of June 30, 2023.
l We discussed multiyear financial and capital plans with District officials.

We conducted this performance audit in accordance with generally accepted government auditing
standards (GAGAS). Those standards require that we plan and perform the audit to obtain sufficient,
appropriate evidence to provide a reasonable basis for our findings and conclusions based on our
audit objective. We believe that the evidence obtained provides a reasonable basis for our findings and
conclusions based on our audit objective.

The Board has the responsibility to initiate corrective action. A written corrective action plan (CAP)
that addresses the findings and recommendations in this report must be prepared and provided to our
office within 90 days, pursuant to Section 35 of General Municipal Law, Section 2116-a (3)(c) of New
York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education.
To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For

12 Of f ic e of t he New York State Comptroller

more information on preparing and filing your CAP, please refer to our brochure, Responding to an
OSC Audit Report, which you received with the draft audit report. The CAP should be posted on the
District’s website for public review.

Of f ic e of t he New York State Comptroller 13

Appendix D: Resources and Services

Regional Office Directory

www.osc.ny.gov/files/local-government/pdf/regional-directory.pdf

Cost-Saving Ideas – Resources, advice and assistance on cost-saving ideas

www.osc.ny.gov/local-government/publications

Fiscal Stress Monitoring – Resources for local government officials experiencing fiscal problems
www.osc.ny.gov/local-government/fiscal-monitoring

Local Government Management Guides – Series of publications that include technical information
and suggested practices for local government management
www.osc.ny.gov/local-government/publications

Planning and Budgeting Guides – Resources for developing multiyear financial, capital, strategic and
other plans
www.osc.ny.gov/local-government/resources/planning-resources

Protecting Sensitive Data and Other Local Government Assets – A non-technical cybersecurity
guide for local government leaders
www.osc.ny.gov/files/local-government/publications/pdf/cyber-security-guide.pdf

Required Reporting – Information and resources for reports and forms that are filed with the Office of
the State Comptroller
www.osc.ny.gov/local-government/required-reporting

Research Reports/Publications – Reports on major policy issues facing local governments and State
policy-makers
www.osc.ny.gov/local-government/publications

Training – Resources for local government officials on in-person and online training opportunities on a
wide range of topics
www.osc.ny.gov/local-government/academy

14 Of f ic e of t he New York State Comptroller

Contact
Office of the New York State Comptroller
Division of Local Government and School Accountability
110 State Street, 12th Floor, Albany, New York 12236
Tel: (518) 474-4037 • Fax: (518) 486-6479 • Email: [email protected]
https://www.osc.ny.gov/local-government
Local Government and School Accountability Help Line: (866) 321-8503

ROCHESTER REGIONAL OFFICE – Stephanie Howes, Chief of Municipal Audits

The Powers Building • 16 West Main Street – Suite 522 • Rochester, New York 14614-1608
Tel (585) 454-2460 • Fax (585) 454-3545 • Email: [email protected]
Serving: Cayuga, Livingston, Monroe, Ontario, Schuyler, Seneca, Steuben, Wayne, Yates counties

osc.ny.gov