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 Government Snapshot: Three Years of the Tax Cap - Impact on School Districts [Released 02/09/15]
The number of school districts overriding the tax cap has declined each year. In general, school districts’ decisions to override the tax cap were based, at least in part, on necessity. When examining the relationship between fiscal stress and tax cap overrides, we found that fiscally stressed school districts were nearly three times more likely to override the tax cap when compared to school districts that were not designated as stressed. [read complete Three Years of the Tax Cap report - pdf]| [2013-2015 Tax Cap Data - Excel]
Snapshot: Local Sales Tax Collection Growth Slows to 3 Percent in 2014;
Slowest Growth Since 2009 [Released 02/03/15]
Local sales tax growth was slower in 2014 than in any year since the 2008-2009 recession, in part due to slow growth in the first quarter of the year. Long Island collections declined, some upstate counties had strong growth due to increased sales tax rates, and New York City's growth was relatively strong. [read complete Growth in Local Sales Tax Collections report - pdf] | [read county-by-county data - pdf]