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Office of the State Comptroller - Local Government & School Accountability

Research Reports / Publications

Research Reports

View Complete List of 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.

Growing Cracks in the Foundation - Follow-Up Report

Growing Cracks in the Foundation: Local Governments Still Challenged to Keep Up with Vital Infrastructure Needs - Follow-Up Report [Released 09/10/14]

New York’s local governments report that they are falling behind in meeting their responsibilities to adequately maintain and improve these systems. [read complete Infrastructure Needs report - pdf]

Local Government Snapshot - July 2014

Snapshot: Growth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline [Released 07/30/14]

Although total local sales tax collections have grown each quarter since the end of the 2008-2009 recession, the rate of this growth has shown a downward overall trend. [read complete Growth in Local Sales Tax Collections report - pdf] | [read county-by-city data - pdf]

Publications

View Complete List of Available Publications

OSC provides numerous publications for use by local government officials and others interested in government issues and finance.

Fiscal Stress Monitoring System Results for 2013 Calendar Year Entities

Fiscal Stress Monitoring System Results for 2013 Calendar Year Entities [09/14]

Overall, 35 entities were classified as being in some level of stress, with 10 designated as being in significant fiscal stress, 8 in moderate fiscal stress and 17 susceptible to fiscal stress. [read complete Fiscal Stress Monitoring System Results Report - pdf]

Fiscal Stress Monitoring System

Fiscal Stress Monitoring System [Updated 09/14]

OSC has developed a public fiscal stress monitoring system that will identify local governments and school districts that are in fiscal stress, as well as those showing susceptibility to fiscal stress. [read complete Fiscal Stress Monitoring System - pdf]