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Office of the State Comptroller - Local Government & School Accountability

Publications - Statistical and Information

Annual Report on Local Governments - This report highlights some of the major fiscal trends that exist among New York’s local governments, as well as recent policy developments and initiatives that affect their operations and financial health. The information presented is based on financial data that local governments submit to OSC on a yearly basis, and supplemented by other sources. These data are critical to understanding the condition of local governments and guiding State and local policymakers as they develop strategies for coping with today’s fiscal realities.

Financial Data for Local Governments (1996 - 2012) [Query Data] - Comprehensive financial statistics for New York State local governments. The data consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to the data that appears on the Open Book website.

Overlapping Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent information concerning overall real property tax rates of the State's municipalities.

How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits (2005) [Sewer Debt - pdf] - Sewer debt exclusions are not automatically granted to municipalities. This 16 page publication describes the procedures for counties, cities, towns, and villages to apply to the State Comptroller for exclusion of sanitary sewer debt from their constitutional debt limits.

How to Apply for Exclusion of Self-Liquidating Debt (1995) - The 19 page booklet (only available in hard copy) describes the procedures for counties, cities, towns and villages to apply, pursuant to Section 123.00 of the Local Finance Law, to the State Comptroller for exclusion of self-liquidating debt from their municipal debt limits (Released January 1995).

Publications Offered on Legal Topics:

  • Guidelines for the "Piggybacking" Exception to Competitive Bidding under General Municipal Law § 103(16) (Updated November 2013) [Guidelines - pdf]
  • Part 85 Applications for Permission to Establish or to Extend Town or County Improvement Districts and to Authorize Town Sewer, Drainage, and Water Improvements (Revised March 1992) - Part 85 [pdf] was added to Chapter 3 of the Code of the Rules and Regulations of the State of New York.

The following publications may be requested from the Division of Legal Services by calling (518) 486-1127:

  • Legal Requirements and Administrative Procedures for Approval of County Districts - A guide for preparation of applications to be submitted to the State Comptroller for approval of county districts.
  • Legal Requirements and Administrative Procedures for Approval of Town Special Improvement Districts and Sewer and Water Improvements - A guide for preparation of applications to be submitted to the State Comptroller for approval.
  • Legal Requirements and Administrative Procedures for Approval of Fire, Fire Alarm and Fire Protection Districts - Information on the requirements and procedures for forming these districts in towns.
  • Application Forms for Certain Towns Within the Adirondack Park (1998) - These forms are intended for use by those towns within the Adirondack Park that are required to obtain the consent of the State Comptroller to the original issuance of bonds and notes (Local Finance Law, §104.10) or to fire protection contracts entered into on behalf of fire protection districts (Town Law, §184-b).
  • Competitive Bidding Under General Municipal Law, §103 (March, 2010) - A research paper discussing the legal requirements in connection with competitive bidding the procurements.