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.
Local Government Snapshot: Three Years of the Tax Cap - Impact on School Districts [Released 02/09/15]
The number of school districts overriding the tax cap has declined each year. In general, school districts’ decisions to override the tax cap were based, at least in part, on necessity. When examining the relationship between fiscal stress and tax cap overrides, we found that fiscally stressed school districts were nearly three times more likely to override the tax cap when compared to school districts that were not designated as stressed. [read complete Three Years of the Tax Cap report - pdf] | [2013-2015 Tax Cap Data - Excel]
Local Government Snapshot: Local Sales Tax Collection Growth Slows to 3 Percent in 2014;
Slowest Growth Since 2009 [Released 02/03/15]
Local sales tax growth was slower in 2014 than in any year since the 2008-2009 recession, in part due to slow growth in the first quarter of the year. Long Island collections declined, some upstate counties had strong growth due to increased sales tax rates, and New York City's growth was relatively strong. [read complete Growth in Local Sales Tax Collections report - pdf] | [read county-by-county data - 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]