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.
Local Government Snapshot: October 2010 - Sales Tax Collections Continue to Rebound: Uneven Recovery Across New York [Released 10/28/10]
Local sales tax collections, including New York City’s, increased by 10.5 percent during the first three quarters of 2010, compared to a 9.0 percent decline in the same period the year before. However, over a third of this growth is due to sales tax rate increases and the extension of the sales tax to additional items in New York City and Nassau County. Adjusting for these tax increases, the growth in sales tax collections to date in 2010 has been about 6 percent. [read complete October 2010 report - pdf]
Local Government Snapshot: August 2010 - Helping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School? [Released 08/25/10]
New Yorkers plan to spend up to $192 million for back-to-school supplies this year, with approximately 64 percent of this spending ($123 million) driven by school supply lists from their children’s schools. In the future, school districts may be able to help reduce these costs by changing their approach to procurement, by leveraging opportunities for bulk purchase buying, and by improving coordination and communication among teachers and parents. Some schools are already moving in this direction, and there are several best practices that can be replicated to reduce costs for families and make back-to-school shopping easier. [read complete August 2010 report - pdf]
Local Government Snapshot: July 2010 - Signs of Recovery? Stabilizing Economy, Tax Increases Help Local Sales Tax Collections [Released 07/16/10]
Local sales tax collections, including New York City, increased by 10.6 percent during the first half of 2010 compared to the same period the year before. About half of this growth is due to sales tax rate increases and the extension of the sales tax to additional items. Sales tax collections in New York City increased by 20.6 percent, about half of which was the result of a rate increase. Thirty-five of 57 counties had sales tax collections increases. [read complete July 2010 report - pdf]
Local Government Issues in Focus: June 2010 - The Changing Manufacturing Sector in Upstate New York: Opportunities for Growth [Released 06/17/10]
As State and local officials focus on economic recovery, it is critically important to acknowledge the changes that have occurred in the State’s manufacturing base—particularly in areas of upstate New York (Upstate), which has been in a state of economic and demographic transformation for decades. Mirroring a nationwide trend, New York State has been losing manufacturing jobs over the past several decades. However, the remaining manufacturing base contains some bright spots that demonstrate the potential for an economic resurgence in New York. [read complete manufacturing report - pdf]
Local Government Snapshot: June 2010 - Upstate/Downstate: New York’s Diverging Housing Market [Released 06/08/10]
The meltdown of the national housing market continues to threaten homeowners with foreclosures and reduced home values. Fortunately, New York had fewer subprime mortgages and has fared better than many other states. Nonetheless, the decline in home sales and home values is being felt, particularly downstate.
The decline in home sales and the increase in foreclosures in New York State both appear to have leveled off by the beginning of 2010. Despite these recent improvements, the housing market is still performing significantly below 2006 pre-crisis levels, with property values declining significantly in Long Island and the Hudson Valley regions. [read complete June report - pdf]
![Local Government Snapshot: May 2010 - Municipal Strategies for Managing Debt Service Costs [Released 05/21/10]](research/images/0510-2snapshot.jpg)
Local Government Snapshot: May 2010 - Municipal Strategies for Managing Debt Service Costs [Released 05/21/10]
The Great Recession has put unprecedented strain on New York State’s local government finances. As local governments address fiscal challenges posed by stagnant or declining State and local revenues, increased demand for social services and growing fixed costs, local government officials should be mindful of the impact that budget decisions can have on the cost of borrowing. These costs can increase significantly if prudent budget decisions are not made within the context of multiyear capital planning. [read complete May report - pdf]
![Local Government Snapshot: May 2010 - State Budget Delay: Impact on Local Governments and School Districts [Released 05/17/10]](research/images/0510snapshot.jpg)
Local Government Snapshot: May 2010 - State Budget Delay: Impact on Local Governments and School Districts [Released 05/17/10]
With the 2010-11 State Budget now six weeks late, local governments and school districts are struggling to budget and plan for the upcoming year. Under these circumstances, there is the distinct possibility that aid payments will be delayed. As a result, some schools and municipalities could experience significant cash flow problems and may have to resort to short-term borrowing until they get paid by the State. This budget uncertainty not only translates to higher interest costs, it also forces local governments to make important programmatic and capital investment decisions without knowing how much State assistance will be forthcoming. [read complete report - pdf]
Annual Performance Report on New York State’s Industrial Development Agencies [Released 05/06/10]
Over the last several years, the Office of the State Comptroller (OSC) has increased its oversight of IDA operations through audits and performance reports. The Comptroller also began suspending State tax exemption powers for IDAs that failed to file financial reports. OSC also enhanced its review procedures and expanded training for IDA filers to help reduce reporting errors and improve the quality of data submissions. In 2007, OSC working in cooperation with the New York State Authorities Budget Office (ABO), created the Public Authorities Reporting Information System (PARIS), a standardized electronic financial reporting system. Additionally, the Public Authorities Reform Act that became effective in March 2010, will further enhance IDA transparency by requiring additional reporting on governance, operating structure and financial condition. [read complete IDA report - pdf] | [IDA Projects in 2008 - .xls]
Local Government Sales Taxes: 2010 Update [Released 04/01/10]
The report is an update to a report on the sales tax first issued in 2006, "Local Government Sales Taxes in New York State". The report highlights new issues related to this important revenue source, including the potential impact of the upcoming 2010 Decennial Census on the share of tax revenues flowing to individual governments within counties, and recent changes to local sharing agreements. The report also provides technical and statutory information. [read complete Sales Tax report - pdf]
Local Government Snapshot: March 2010 - Number of Local Governments in New York [Released 03/26/10]
According to Office of the State Comptroller (OSC) records, there are currently 4,172 local government entities in New York. These include over 1,600 county, city, town and village governments, as well as 697 school districts and 872 fire districts. The nearly 1,000 other local government entities include libraries, community colleges, industrial development agencies and consolidated health districts, among others. [read complete March report - pdf]
Local Government Snapshot: March 2010 - New York’s Dairy Industry in Crisis [Released 03/02/10]
New York’s dairy farms are a vital part of the upstate economy. Record-breaking milk price decreases over the last two years have threatened the financial viability of many dairy farms. Dairy industry losses in local communities have a ripple effect throughout their economies, negatively impacting local businesses that provide supplies or services to dairy farms, and the property and sales tax base. Although some aid has reached New York’s dairy farmers, the industry has a long way to recovery. [read complete dairy report - pdf]
Local Government Snapshot: February 2010 - County Sales Tax: 2009 Collections and Implications for 2010
County sales tax collections (not including New York City) declined by 5.9 percent in 2009 compared to 2008. Fifty-three of 57 counties had sales tax declines. Most of the growth seen in Seneca, Schuyler and Chautauqua counties was due to late payments and other technical adjustments. [read complete county sales report - pdf] | [view County Sales Tax Collections 2007-2009 - Including New York City - pdf]
Local Government Snapshot: January 2010 - Chokepoints: New York's Deteriorating Bridges
The recent closure of the Lake Champlain Bridge in Essex County (also known as the Crown Point Bridge) highlights the importance of New York's bridges to the regional economies in which they are located. Currently, there are 93 bridges in use in New York State with a safety rating at or below that given to the Lake Champlain Bridge prior to its closure.[read complete January report - pdf] | [view bridges in use with a safety rating at or below 3.375 - pdf]