Local Government and School Accountability
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.
Annual Performance Report on New York State’s Industrial Development Agencies - Fiscal Year Ending 2011 [Released 05/07/13]
IDAs can assist ailing municipalities by encouraging the creation of new businesses or the retention of existing businesses. However, it is vitally important that the granting of tax exemptions for a project will generate an economic benefit in the form of well-paying jobs and/or future new revenues for local governments. In short, incentives should be coupled with performance. [read complete IDA report - pdf] | 2011 Regional IDA Statistics [pdf] | 2011 Regional IDA Statistics - Jobs Created [pdf] | Economic Development Regions of NYS [pdf] | IDA Projects in 2011 [xls]
2013 Fiscal Profile: City of Rochester [Released 03/04/13]
The City of Rochester projects large and growing budget gaps in its 2013-14 through 2017-18 fiscal years. Absent significant spending cuts or increasing revenues, the gaps could cause the City to exhaust its available fund balance within the next two fiscal years. [read complete City of Rochester report - pdf]
2013 Fiscal Profile: City of Syracuse [Released 02/20/13]
The City of Syracuse faces many of the same challenges as other upstate cities. However, a larger than average percentage of its property tax base is either exempt or delinquent and growing fixed costs in the budgets of the City and the dependent school district have created chronic budget gaps. [read complete City of Syracuse report - pdf]
2013 Fiscal Profile: City of Yonkers [Released 02/20/13]
By several measures, Yonkers is better off than many other cities in the State. Despite these advantages, the City has been challenged by significant structural budget gaps and, by the end of its 2011 fiscal year, the City had essentially depleted its general fund reserves. [read complete City of Yonkers report - pdf]
Snapshot: Local Sales Tax Collections Increase by 3.3 Percent in 2012 Signaling Slower Economic Growth in New York [Released 02/14/13]
Sluggish growth in sales tax revenues adds additional pressure to already strained county budgets and to the budgets of other local governments that receive sales tax revenues through sharing agreements. [read complete Local Sales Tax report - pdf] | [read county-by-county data - pdf]
2013 Fiscal Profile: City of Gloversville [Released 02/06/13]
Gloversville faces significant fiscal challenges as it has nearly exhausted its constitutional taxing limit, severely limiting its flexibility to address unforeseen expenses and make ongoing infrastructure investments. [read complete City of Gloversville report - pdf]
2013 Fiscal Profile: City of Utica [Released 01/29/13]
Utica has been in fiscal decline in recent years, relying on non-recurring revenues to fill budget gaps. Its new mayor has vowed to work with the City Council and OSC to ensure that the City remains in control of its own financial future. [read complete City of Utica report - pdf]
Snapshot: Financial Challenges Facing Local Governments: Federal and State Aid Shrink as a Share of Revenues [Released 01/16/13]
From 2001 to 2011, total federal and state aid grew at a rate slower than the rate of inflation. To cover expenses, local governments have been forced to rely more heavily on sales tax and real property tax revenues. [read complete Financial Challenges report - pdf]