Attorney General Opinions
The Division occasionally makes requests of the NJ Office of the Attorney General for official opinions on statutory matters falling within or related to the Division's areas of responsibility. Responses deemed to be of particular interest to New Jersey's municipalities are available from this web link.

Authority Budgets

The Bureau of Authority Regulation is charged with ensuring that the annual budgetary and audit processes of authorities and fire districts are in compliance with pertinent statutes, regulations, auditing standards and accounting principles. The Bureau also performs analytical reviews of project financing applications for the Local Finance Board.

Budget Forms and statutes are available from this web link. 


The LGS Certification Unit provides testing and certifies licensees for County and Municipal Finance Officer, Municipal Clerk, Public Works Manager, Registered Municipal Accountant and Tax Collector positions.

Approved Continuing Education Unit (CEU) courses and schedules, certification requirements, applications, record keeping forms, CEU sponsor agreements and forms, as well as links to sponsor web sites are available on the
certification unit’s web pages 

Deferred Compensation Program

The Division is responsible for the review and approval of deferred compensation programs for municipalities, counties and local government created authorities to ensure compliance with state regulations. Deferred compensation allows employees to defer receiving a portion of their salary until the future, thus reducing their current federal taxable income. A list of companies providing deferred compensation services to local government is available from this web link.

DGS News provides subscribers with priority e-mail notification whenever new information is posted to the DLGS web site. New Postings on the GovConnectNews site are also covered. Subscribe now.

E-Government for Government (EGG)

E-Government is the location for Division EGG (E-Government for Government) notices and an expanding list of links and articles on electronic government issues.


Administration of the Local Government Ethics Law is the responsibility of the Local Finance Board. Annual Financial Disclosure Statements for local officials, minimum ethical standards for local government employees, investigation of complaints and the issuance of advisory opinions all fall within the purview of the Board.

The NJ Local Government Ethics Law and the annual Financial Disclosure Statement are available from this web link.

Municipal and County Budgets

The Bureau of Financial Regulation and Assistance is charged with ensuring that the annual budgeting and audit process of the 566 municipal and 21 county governments are in compliance with pertinent statutes, regulations and accounting principles.  The Bureau also performs the review of Single Audit reports.  The Bureau provides technical assistance through seminars and the issuance of Local Finance Notices.

Budget forms are available from this web link.

Gov Connect News

GovConnect News is up to date, priority information for local officials, Gov Connect News contains brief summaries of newly issued Local Finance Notices, E-Government to Government Notices, recently signed legislation, as well as important reminders and dates


The Length of Services Award Program (LOSAP) is a system established to provide tax-deferred income benefits to active volunteer members of all forms of volunteer fire and first aid organizations. This definition includes those volunteer first aid organizations that charge for their services.

Rules, explanations and forms are available from this web link. 

Local Finance Board

The Local Finance Board in the Division of Local Governmental Services is a statutorily responsibility for promulgating rules and regulations on the fiscal operations, fiscal reporting and overseeing the fiscal condition of all New Jersey municipalities, counties, local authorities and special districts.

A directory of members and a schedule of meeting dates is available from this
 web link.
Local Finance Notices

Local Finance Notices are issued by the Division to provide guidance and information to local municipalities, agencies and officials concerning legal and regulatory aspects of various functional areas and programs. 

Notices are categorized and are available in pdf format from this web link.

Local Public Contracts law

The Division provides assistance to local units of government by providing guidance and assistance in the government procurement process required under the Local Public Contracts Law.  This also includes the planning, development and implementation of cooperative purchasing systems, as these systems must be registered with and approved by the Director of the Division.

Link to a wide range of public procurement information at the New Jersey Local Agency Procurement Laws website, available here.

Local Assistance Bureau

As part of its broader mission, the Division is renewing its partnership with municipalities to cultivate best practices in government and to support local best efforts with the State’s comprehensive network of available resources.

The Local Assistance Bureau (LAB) provides high-level technical assistance through comprehensive management consulting services to local government agencies utilizing experienced local government professionals and data-driven analytics.  Our services are offered at no cost to local agencies.  

Miscellaneous Publications

Publications which for the most part are not available through other links on the LGS homepage are contained within this category. 

Municipal State Aid

Information about and amounts of State aid granted to municipalities and municipal budget information is available in various formats from this web link.

Property Tax Information

The Division provides information for inquiries about the administration and enforcement of municipal property taxes. Property tax levies and tax rates for all municipalities can be found here. Information on the Division's database of information concerning property tax billing services and municipal tax collection practices can get from this web link.
Rules and Regulations

This area provides a listing of Division and Local Finance Board rule making activities. It includes lists and text of rule proposals, adoptions, amendments, repeals, and public notices. It will also include the full text of rules that are currently in effect. Rules of the Division and Board affect the administrative practices of municipalities, counties, local authorities, fire districts, and in some cases Board of Education. They are issued in accordance with the state's Administrative Procedures Act N.J.S.A. 52:14b-1 et seq.

Shared Services

Information to encourage and assist voluntary shared services among municipalities, school districts, counties, and other local property taxing units and published materials concerning the program are available from this web link.


Tenant Rebate Program

The Division provides assistance to tax collectors, rent leveling clerks, landlords and tenants concerning the rebate or crediting of property tax reductions to tenants when a landlord’s property taxes are reduced through State aid.

A program guidebook, administrative rules, frequently asked questions and other items are available from this web link.

Volunteer Tuition Credit Program

The Vocational Tuition Credit program provides tuition credits of up to $600/yr at county colleges and vo-tech schools to members and immediate family of volunteer fire and rescue squads. Specific condition relate to membership, courses, and limits on use.