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Research Reports / Publications

Research Reports

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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.

Local Government Snapshot - Local Sales Tax Collection Growth Slows Significantly in First Half of 2015

Local Government Snapshot - Local Sales Tax Collection Growth Slows Significantly in First Half of 2015 [Released 07/24/15]

In the first half of 2015, total local sales tax collections in New York State grew by only about half of the 3.0 percent growth seen in all of 2014 and nearly two thirds less than the 4.2 percent average annual growth experienced over the previous 15 years. Sales tax revenue declined in half of the regions in the State, with the sharpest decline being in the North Country, which saw a 2.5 percent drop. [read complete Local Sales Tax Collection - pdf] | [read county-by-city data - pdf]

Local Government Snapshot - Tax Cap Tightens As Inflation Drops: Local Governments Will Need to Prepare for Little or No Levy Growth

Local Government Snapshot - Tax Cap Tightens As Inflation Drops: Local Governments Will Need to Prepare for Little or No Levy Growth [Released 07/20/15]

Based on Consumer Price Index data, the downward trend in inflation means that local governments operating on a December 31 fiscal year end will see the inflation factor decrease to 0.73 percent, causing a significant reduction over prior years in the allowable levy growth factor, an important component of their tax cap calculation. OSC estimates that these calendar year local governments will have roughly $135.1 million less than they would have had if the factor was at 2 percent. [read complete Tax Cap Tightens - pdf]

Publications

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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

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

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]