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NYS Comptroller


Publications and Research Reports

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Recent Releases

July 14, 2017

The Impact of Federal Aid on New York's Local Governments [Released 07/14/2017]

Federal aid is a critical component of local government revenues. Proposed changes to federal education policy, expanded military spending and the Executive Order declaring "sanctuary jurisdictions" ineligible for some federal grants could also affect New York's local governments. This report and the accompanying interactive data use information reported by local governments to help local officials and citizens understand how they could be affected by such changes. [read The Impact of Federal Aid report - pdf] | Interactive Data

March 31, 2017

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]

March 27, 2017

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

February 24, 2017

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]

February 13, 2017

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]

January 31, 2017

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]

January 25, 2017

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]

January 6, 2017

2016 Annual Report on Local Governments [Released 01/06/17]

This report highlights the very difficult fiscal environment under which local officials are expected to fulfill their obligations to the people they serve, as well as outlining the significant steps OSC is taking to assist in these efforts. [read complete 2016 Annual Report - pdf]

November 2, 2016

Special Report: Central New York Region - Economic Profile [Released 11/02/16]

This report highlights the Central New York region’s geography, demographics, municipalities, economy and labor markets, and includes a discussion about what the future may hold for the region. [read complete Central New York Economic Profile - pdf]

October 6, 2016

Research Brief: Land Banks Enter the Fight Against Blight
This report explains what land banks are, discusses how they can help local governments cope with high concentrations of vacant and abandoned properties and identifies factors that could determine their long-term success. [read complete report on Land Banks - pdf]

September 27, 2016

Fiscal Stress Monitoring System Results for Municipalities: Three-Year Review
This report examines and summarizes notable trends in the fiscal scores of all New York counties, cities, towns and villages regardless of their fiscal year end dates, for the period 2013 to 2015. [read Three-Year Review for Municipalities - pdf]

August 4, 2016

Local Sales Tax Collections Slow in First Half of 2016
In the first half of 2016, total local sales tax collections in New York State grew by 1.7 percent, compared to the first half of 2015. Sales tax revenue increased in 34 of the 57 counties outside of New York City over this time period, with the Mid-Hudson region posting the strongest growth at 2.7 percent and Central New York experiencing the sharpest decline – 1.3 percent. [read complete Sales Tax Collections - pdf]