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NYS Comptroller

THOMAS P. DiNAPOLI

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.

Research Brief: Local Sales Tax Collections

Research Brief: Local Sales Tax Collections Improve in 2015 [Released 02/08/16]

Total local sales tax collections in New York State grew by $552 million, or 3.6 percent, from 2014 to 2015 This was stronger than the 3.0 percent increase in the prior year. New York City sales tax collections grew by 7.3 percent, or $487 million, about half of which was due to an adjustment for incorrect payments in previous years. Excluding New York City, growth in local sales tax collections was 0.7 percent, with 30 of 57 counties outside of New York City having declines in their 2015 sales tax collections. [read complete Research Brief on Local Sales Tax Collections - pdf]

FSMS: Three Years of School District Fiscal Stress Results

Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15 [Released 01/28/16]

Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15 01/28/2016 - For school year 2014-15, OSC identified 82 school districts as experiencing some degree of fiscal stress: eight were in significant fiscal stress, 24 in moderate fiscal stress and 50 were susceptible to fiscal stress. The share of school districts experiencing fiscal stress has remained fairly stable over time. The tax cap continues to constrain districts’ ability to increase their property tax levies; for 2016-17 the growth factor will be 0.12 percent. [read complete Three Years of School District Fiscal Stress Results - 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.

2015 Annual Report on Local Governments

2015 Annual Report on Local Governments [Released 02/04/16]

This report on New York State’s local governments describes the revenue and expenditure trends contributing to the budgetary challenges our counties, cities, towns, villages and school districts face and highlights some of the work the OSC is doing in the areas of policy research, auditing and training. [read complete 2015 Annual Report on Local Governments - pdf]

LGMG: Wireless Technology and Security

Local Government Management Guide: Wireless Technology and Security [Released 01/16]

There are steps that local governments and school districts can take to help mitigate the risks of using wireless technology. Although wireless environments and their related security systems can be quite complex, local governments can implement controls with relative ease and without incurring additional cost. [read complete Wireless Technology report - pdf]

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