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NYS Comptroller


Publications: Research Reports

Layers of Debt: Trends and Implications for New York’s Local Governments [Issued: 10/07]

The analysis contained in this report indicates that the level of outstanding debt is becoming a growing financial burden for taxpayers. From 2000 to 2005, taxpayers residing in all but two New York county regions saw increases in overall outstanding debt per capita. [read complete Layers of Debt report - pdf]

Decision 2007: Counties and the Medicaid Choice [Issued: 07/07]

Under legislation passed in 2005, which established a cap on local Medicaid costs, counties needed to decide by September 2007 to either keep the Medicaid cap or exchange a percentage of their sales tax revenues. [read complete Decision report - pdf]

Town Special Districts in New York [Issued: 03/07]

The purpose of this report is to help shed light on how town special improvement districts are structured, how they operate, and what fiscal burden they impose on property owners. [read complete Town Special Districts report - pdf]