Research Reports / Publications
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.
Research Brief: Are Off-Track Betting Corporations Nearing the Finish Line? [Released 09/25/15]
Declining trends in the horse racing industry and an increase in gaming options have taken their toll on OTBs. With the advent of commercial casinos in the State, policymakers have an opportunity to re-examine the viability of OTBs and how they fit into State-authorized gambling. [read complete OTB report - pdf]
Three Years of the Fiscal Stress Monitoring System - Results for Municipalities with Fiscal Years Ending on December 31, 2014 [Released 09/23/15]
In September 2015, OSC released the third annual set of Fiscal Stress Monitoring System (FSMS) scores for all municipalities that have fiscal years that operate on a calendar year basis. This includes all 57 counties outside of New York City, all 932 towns in the State, 44 cities and 10 villages – a total of 1,043 municipalities. Since the FSMS now encompasses three years of data for these “calendar year” municipalities, it is possible to start to discern trends in the financial performance of these local governments. [read complete FSMS report - pdf] | [read Persistent Non-Filing Municipalities - pdf]
OSC provides numerous publications for use by local government officials and others interested in government issues and finance.
Fiscal Stress Monitoring Summary Results: Common Themes for School Districts [Released 01/29/15]
The districts experiencing fiscal stress are spread across the State. One indicator in particular—the operating deficit—saw substantial changes in the FSMS points assigned compared to the previous year: 19 percent received a higher FSMS score on this indicator, while 28 percent scored lower. Changes in scores for this indicator contributed to changes in districts’ overall levels of fiscal stress. [read complete Summary Results report - pdf]
2014 Annual Report on Local Governments [01/15]
Although some of our key economic indicators suggest improvement in the economic climate, the pressure on local governments to do more with less persists. The following report highlights the very difficult fiscal environment under which local officials are expected to fulfill their obligations to the people they serve, as well as outlining the significant steps OSC is taking to assist in these efforts. [read complete 2014 Annual Report - pdf]