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Publications: Research Reports

Since 2003, the Division has been using the information OSC collects from local governments to produce research reports on major policy issues facing local governments and state policy-makers. Published under the Issues in Focus series, as brief bulletins on hot topics or as stand-alone reports, these publications help inform the public policy debate with data and analysis.

2015
Local Government Sales Taxes in New York State: 2015 Update

Local Government Sales Taxes in New York State: 2015 Update [Released 03/24/15]

The sales tax generates 8 percent of all local government revenues in New York State and 27 percent of county revenues. This report examines the general sales and use tax imposed for local governments in the State. It covers the sales tax rates in counties and cities, and trends in sales tax revenues for local governments. It also includes an up-to-date county-level summary of sales tax sharing arrangements and discusses recent activity in the taxation of Internet sales. [read complete Local Government Sales Taxes in New York State: 2015 Update report - pdf]

Local Government Snapshot - February 2015 - Three Years of the Tax Cap - Impact on School Districts

Local Government Snapshot: Three Years of the Tax Cap - Impact on School Districts [Released 02/09/15]

The number of school districts overriding the tax cap has declined each year. In general, school districts’ decisions to override the tax cap were based, at least in part, on necessity. When examining the relationship between fiscal stress and tax cap overrides, we found that fiscally stressed school districts were nearly three times more likely to override the tax cap when compared to school districts that were not designated as stressed. [read complete Three Years of the Tax Cap report - pdf]| [2013-2015 Tax Cap Data - Excel]

Local Government Snapshot - Local Sales Tax Collection Growth Slows to 3 Percent in 2014; Slowest Growth Since 2009

Snapshot: Local Sales Tax Collection Growth Slows to 3 Percent in 2014; Slowest Growth Since 2009 [Released 02/03/15]

Local sales tax growth was slower in 2014 than in any year since the 2008-2009 recession, in part due to slow growth in the first quarter of the year. Long Island collections declined, some upstate counties had strong growth due to increased sales tax rates, and New York City's growth was relatively strong. [read complete Growth in Local Sales Tax Collections report - pdf] | [read county-by-county data - pdf]