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NYS Comptroller


Publications: Research Reports


Fiscal Challenges Ahead for New York's Cities [Issued: 12/06]

This research brief analyzed multiyear financial plans submitted by cities under a new State requirement. The Comptroller's analysis looks at 48 of these plans, excluding New York City. The report notes that quality of these plans varied greatly and urges the State to adopt a formal review and approval process of the plans, as well as more training for city officials. [read complete Fiscal Challenges report - pdf]

Outdated Municipal Structures [Issued: 10/06]

This research brief examines how traditional classifications no longer fit many of today's local governments and discusses policy implications. [read complete Municipal report - pdf]

Industrial Development Agencies in New York State [Issued: 05/06]

This report supplies content for the current policy discussion on Industrial Development Agencies (IDAs), details major process and accountability issues, describes efforts by OSC to improve reporting quality, and provides a summary of statistical and financial information from 2004 IDA annual reports. [read complete IDA report - pdf]

Property Taxes in New York State [Issued: 04/06]

This research brief summarizes issues associated with the property tax, provides an overview of recent trends, and analyzes the tax burden across regions and types of local governments. [read complete Property Taxes report - pdf]

Analysis of Fiscal Stress in New York State's Cities [Issued: 02/06]

This research brief measures fiscal stress in cities and includes an overall fiscal profile of each city in the State (except New York City). Of the 61 cities examined, 13 exhibited one or more indicators of severe fiscal stress. The most severely affected cities exhibited stress across multiple factors. Many cities appear to be on the verge of more widespread fiscal difficulties. [read complete Fiscal Stress report - pdf]

County Medicaid Costs: UPDATE [Issued:01/06] -- Across the State, growing medicaid costs continue to place significant pressure on local fiscal conditions. [read complete Medicaid Costs report - pdf]
See related: 2006 County by County data