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Office of the New York State Comptroller

Local Government and School Accountability

Financial Data: What is the source of the data presented in our financial data for local governments tables?

  • For Counties, Cities, Towns, Villages and Fire Districts the indebtedness, revenue and expenditure data is obtained from annual financial reports filed by the municipalities.
  • Population and Land Areas are obtained from the U.S. Bureau of the Census.
  • Taxable Valuations for Counties and Towns are obtained from valuations reported on the Schedule of Real Property Taxes Levied by the County Board of Legislators; the source of City and Village valuation data is the Constitutional Tax Limit form.
  • Tax Limit and Tax Levy data for Counties, Cities and Villages are obtained from Constitutional Tax Limit forms.
  • For School Districts , indebtedness, revenue and expenditure data are obtained from the ST-3 annual financial report forms school districts file with the State Education Department (SED).
  • School Enrollments are obtained form SED.
  • School Valuations and Real Property Tax Levy data are obtained from information filed by School Districts with the NYS Office of Real Property Services.