Skip to Content

Office of the State Comptroller - Local Government & School Accountability

Publications: Research Reports

Since 2003, the Division has been using the information OSC collects from local governments to produce research reports on major policy issues facing local governments and state policy-makers. Published under the Issues in Focus series, as brief bulletins on hot topics or as stand-alone reports, these publications help inform the public policy debate with data and analysis.

Local Sales Tax Collections

Snapshot: Local Sales Tax Collections Increase by 5.2 Percent in 2013; New York City and Long Island Have Strongest Growth [Released 02/27/14]

Sales tax is a major revenue source for New York City and the 57 counties. The strongest growth for 2013 was in the Long Island region Some of the rapid sales tax growth seen there and in New York City was due to the rebuilding efforts after Hurricane Sandy. [read complete Local Sales Tax Collections report - pdf]

Revenue Challenges Facing School Districts

Snapshot: Revenue Challenges Facing School Districts [Released 01/14/14]

Between a tax levy limit that restricts local funding, State and federal aid cuts and a lack of other sources of funding, schools are facing fiscal challenges that are not likely to dissipate in the short term. [read complete Revenue Challenges Facing School Districts report - pdf]

City of Buffalo

2014 Fiscal Profile: City of Buffalo [Released 01/13/14]

Like many other "Rust Belt" cities, Buffalo suffered a decline as transportation patterns shifted and manufacturing facilities shut down. However, Buffalo still benefits from its location on the Canadian border and the City, with State and private sector support, has recently made significant efforts to promote new development. [read complete City of Buffalo report - pdf]