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NYS Comptroller


Publications and Research Reports

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Recent Releases

March 13, 2020

A Grade of Incomplete: Persistent Non-Filers of Legally Required Local Government Reports [Released 03/13/2020]

Local officials are statutorily required to file certain financial reports annually with the Office of the State Comptroller (OSC). While most local governments file within required timeframes, some do not. A relatively small number of local governments are severely delinquent—failing to file for three or more years—which calls into question the financial standing of the locality as well as the effectiveness of the management of the local government in general. [read complete Persistent Non-Filers report - pdf]

March 4, 2020

Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City [Released 03/04/2020]

New York’s school districts are responsible for one of the most important functions of government – educating children from kindergarten through 12th grade. Each district must navigate a complex set of State rules and local needs and determine how to fund its programs using a mix of local property taxes and State and federal aid sources. This report provides regional analysis of certain financial and demographic data for New York’s school districts outside of New York City. It presents this information to identify the levels and recent trends in revenue, expenditures, district wealth, student characteristics and outcomes, and special education services that could impact district budgets. [read complete Education Revenues and Expenditures report - pdf] | [School District-level Data - xlsx]

February 26, 2020

2019 Annual Report on Local Governments [Released 02/26/2020]

This annual report focuses on local fiscal years ending (FYE) in 2018, the latest data available for all classes of local government together, and describes some of the factors driving changes in local revenues, expenditures and indebtedness over time. New York City is excluded from this analysis unless otherwise indicated. [read complete 2019 Annual Report on Local Governments - pdf]

February 3, 2020

Growth in Local Sales Tax Collections Remains Strong in 2019 Due to Robust Second Half [Released 02/03/2020]

Local sales tax collections in New York State totaled $18.3 billion in 2019 for a year-over-year increase of 4.7 percent. While this was slower than the 5.3 percent annual growth for 2018, it exceeded growth in all other years since 2013. The economic climate in 2019 was generally positive for sales tax growth. The statewide labor market remained firm throughout the year, with continued employment and wage growth. Consumer spending also held up well throughout the year, despite slightly reduced consumer confidence over prior years. [read complete Growth in Local Sales Tax Collections report - pdf]

January 23, 2020

Fiscal Stress in School Districts: Common Themes for School Year 2018-19 [Released 01/23/2020]

This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18. The report reflects the seventh annual release of FSMS scores. FSMS covers 674 school districts in 57 counties, but excludes the New York City School District. [read complete Fiscal Stress in School Districts report - pdf]