Local Government and 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.

December 2009 Local Government Snapshot: School Districts and the Stimulus "Cliff"
School districts across New York state, including New York City, face a potential funding gap of at least $2 billion when the American Recovery and Reinvestment Act funding runs out in 2011-12 unless federal aid is renewed or replaced by state aid. Property taxpayers could face on average a 7.7-percent tax increase in 2011-12 to make up the loss in ARRA funds, assuming school budgets and state aid remain constant. [read complete December report - pdf] | [view a district-by-district breakdown of ARRA funding - .xls]

November 2009 Research Brief: Shared Services Among New York's Local Governments Best Practices and Tips for Success
The report highlights some of the activities that are occurring around the State and in so doing, reinforces the importance of cooperation and consolidation in achieving local cost efficiencies, especially during these times of fiscal uncertainty. The report also provides tips to local officials interested in exploring greater degrees of cooperation with other local governments, promotes further exploration of service delivery on a regional basis and lists many resources available on these topics. The Office of the State Comptroller (OSC) can provide specific training and web-based data to assist local officials in exploring opportunities for their communities. [read complete Shared Services report - pdf]

November 2009 Local Government Snapshot: “Cash for Clunkers” Helps but New York Local Sales Tax Collections Still Declining
The Local Government Snapshot series: “Cash for Clunkers” Helps but New York Local Sales Tax Collections Still Declining - The Cash for Clunkers program helped increase county sales tax collections from auto dealerships across New York State by $17.1 million. However, overall county sales tax collections still declined by 7.2 percent for the first nine months of 2009. [read complete November report - pdf]

August 2009 Local Government Snapshot: Sales Tax Declines Through July 2009
This first issue of the Local Government Snapshot series highlights recent declines in county and city sales tax collections. Down 8.9 percent during the first seven months of 2009, sales tax revenues will be closely watched as the back-to-school shopping season approaches. [read complete August report - pdf]

Research Brief: Cracks in the Foundation: Local Government Infrastructure and Capital Planning Needs
The report analyzes historical trends in local capital spending and the current condition of our local infrastructure. It suggests some important steps that the State and local governments need to take to improve capital planning within New York. Finally, it suggests some policy options that could help sustain investment in the State's infrastructure and encourage more coordinated, regional approaches to investment. [read complete Capital Planning report - pdf]

Research Brief: Cost-Saving and Cost-Containment Strategies for New York State's Local Governments
The report provides a number of ideas and explains efforts undertaken by various municipal officials or identified through audits conducted by OSC that are applicable to most local governments, and that address costs that are under local control. These examples may help mitigate property tax increases and contribute to future fiscal stability. [read complete Strategies report - pdf]

Annual Performance Report on New York State's Industrial Development Agencies
The publication reviews the annual financial reports from 115 Industrial Development Agencies (IDAs) and found that while the number of IDA projects and the project amounts increased between 2006 and 2007, the total number of jobs created declined by more than 2,000 jobs and the cost to create a job increased from $4,195 in 2006 to $4,527 in 2007. [read complete IDA report - pdf]


