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NYS Comptroller


Publications and Research Reports

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Recent Releases

September 13, 2019

Local Government Management Guide: Capital Projects Fund [Released 09/13/2019]

Local governments undertake capital projects to acquire, develop, improve or maintain various facilities, other infrastructure and/or equipment. These projects are generally large in scale, require large sums of money and are long-term. A capital projects fund is used to account for the financial resources supporting capital projects during the life of the project. This guide is intended to provide local officials with an overview of the use of capital projects funds and guidance on the fundamentals of accounting for capital projects. Accounting and reporting for capital projects can be a complex matter. [read complete Capital Projects Fund guide - pdf].

August 20, 2019

Hitting the Limit: The Constitutional Tax Limit and its Implications for Local Governments [Released 08/20/2019]

New York State’s Constitutional Tax Limit (CTL) restricts the amounts local governments may raise by taxing real estate in any fiscal year. All cities, counties and villages must comply. Overall, relatively few municipalities are dangerously close to their CTL; however, the number has been increasing in recent years. For these communities, the CTL poses a serious constraint on their ability to generate revenue. This report, using data through 2018, examines recent trends in the proximity of cities (excluding New York City), counties and villages to the CTL and focuses in more detail on those for whom the CTL poses the biggest budgeting challenge. [read the complete Constitutional Tax Limit report - pdf]

August 13, 2019

New York State School Safety: A Statewide and Regional Review [Released 08/13/2019]

Parents, educators, the public and State policymakers agree that student safety must be a top priority in every school. This report summarizes some of the information reported by New York’s public school districts on violent and disruptive incidents and expenditures on school building security materials and equipment, and includes a series of regional profiles. [read the complete School Safety report - pdf]

July 31, 2019

Growth in Local Sales Tax Collections Slows in the First Half of 2019 [Released 07/31/2019]

Local sales tax collections for the first half of 2019 totaled $8.8 billion in New York State. Collections grew by 3.4 percent and 3.2 percent in the first and second quarters, respectively, over the same periods in 2018. This moderate pace is closer to those seen in most of 2017 than to the stronger early quarters of 2018. [read the complete Sales Tax report - pdf]

May 29, 2019

Annual Performance Report on New York State's Industrial Development Agencies [Released 05/29/2019]

In 2017, the State’s 109 active Industrial Development Agencies reported projects valued at $98.1 billion, with over $750 million in net annual tax exemptions and $8.0 billion in total debt outstanding, including conduit and other debt. They supported 4,385 projects that produced a net total of 198,522 jobs gained since their inception through 2017. [read the complete IDA report - pdf] | Interactive Map

May 1, 2019

Long Island Region Economic Snapshot [Released 05/01/2019]

Broadly speaking, Long Island residents enjoy a high quality of life, reflected in high median incomes, relatively low unemployment and crime rates, strong public schools, numerous higher education opportunities and many cultural and natural recreational activities. However, the region's population and economic growth comes with challenges, such as traffic congestion and high property taxes. [read the complete Long Island report - pdf]

March 7, 2019

Foreclosure Update: Signs of Progress [Released 03/07/2019]

Statewide, foreclosure filings fell by 46 percent between 2013 and 2018. Foreclosure rates are highest in the Long Island and the Mid- Hudson regions. Only four counties— Clinton, Putnam, Rockland, and Suffolk— have a foreclosure rate over 1 percent. Other stakeholders are pursuing efforts to reduce harm to local governments and communities caused by “zombie properties.” [read the complete Foreclosure report - pdf]