Publications: Research Reports
Fire Protection in New York State: How Is It Provided in Your Community? [Released 03/31/2017]
The system for providing fire protection services throughout New York State can be surprisingly complex. This report will provide an overview of the organization, administration, membership benefits, and common OSC audit findings for fire protection entities.
[read Fire Protection in New York State report - pdf]
Annual Performance Report on New York State's Industrial Development Agencies - Fiscal Years Ending 2015 [Released 03/27/2017]
In 2015, the State’s 109 active Industrial Development Agencies reported projects valued at $88.7 billion, with nearly $700 million in net annual tax exemptions and $11.4 billion in total debt outstanding, including conduit and other debt. They supported 4,484 projects that had created 224,734 jobs from their inception through 2015.
[read Annual Performance Report - pdf] | Interactive Map
Education in New York - Nine Regional Snapshots Outside New York City [Released 02/24/2017]
New York State requires school districts to report extensive data on their finances, student demographics and outcomes, teachers, school facilities, school climate and other factors. This report offers a regional perspective on some of this data. Looking at the results this way highlights geographic variation in these indicators.
[read Education in New York report - pdf] | Interactive Map | Technical Appendix [pdf]
Drinking Water Systems in New York: The Challenges of Aging Infrastructure [Released 02/13/2017]
An overview of the different ways in which public water supplies are provided, regulated and funded in New York State. The report addresses specific concerns facing local governments including funding trends, capital planning practices and the emerging risk areas of contamination and security.
[read complete drinking water systems report - pdf]
2016 Local Sales Tax Collections [Released 01/31/2017]
While total local sales tax collections in New York State grew by only 0.7 percent in 2016, the modest increase was largely due to a multiyear correction that inflated New York City's 2015 collections. After adjusting for this correction, total local growth was about $357 million over the prior year, or about 2.3 percent.
[read 2016 Local Sales Tax Collections - pdf]
Fiscal Stress Monitoring System Results for School Districts: Four-Year Review [Released 01/25/2017]
The Fiscal Stress Monitoring System (FSMS) annually assesses fiscal stress in local governments and school districts. This is the fourth annual FSMS scoring of school districts, showing results for the four school years through 2015-16. [read Four-Year Review for School Districts - pdf]