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NYS Comptroller


Publications and Research Reports

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Recent Releases

February 12, 2018

Property Tax Exemptions [Released 2/12/2018]

Property tax exemptions can be a valuable tool to improve the affordability of housing for certain populations, fuel economic growth or encourage the adoption of energy-smart technologies. This report examines the amount and variety of property tax exemptions in New York State outside of New York City. It also looks at the specific points in the process where local governments can exercise some discretion, including the types of exemptions offered, how to ensure that exemptions are properly awarded and the use of alternative methods for raising revenue. [read the complete Property Tax Exemptions report - pdf]

January 29, 2018

Local Sales Tax Growth in 2017 Highest in Four Years [Released 1/29/2018]

Local sales tax collections for calendar year 2017 totaled $16.6 billion, an increase of $620 million, or 3.9 percent, from the previous year. This marks the highest year-over-year growth since 2013. [read the complete Local Sales Tax Growth report - pdf]

January 25, 2018

Fiscal Stress in School Districts - Common Themes for School Year 2016-17 [Released 1/25/2018]

The Office of the New York State Comptroller’s Fiscal Stress Monitoring System (FSMS) measures fiscal stress in school districts each year. This report summarizes results of school district scores for the 2016-17 school fiscal year, the fifth annual release of FSMS scores. [read the complete Common Themes Report - pdf]

January 19, 2018

2017 Annual Report On Local Governments [Released 1/19/2018]

Local government finances in New York State are complex and ever changing. This report begins with a summary of local government finances for the local fiscal year ending (FYE) in 2016 for counties, cities, towns, villages, school districts and fire districts in New York State and examines how revenues, expenditures and indebtedness have changed over time. [read the complete 2017 Annual Report - pdf]

October 20, 2017

Special Report: North Country Region Economic Profile [Released 10/20/2017]

This report highlights the North Country region's geography, demographics, municipalities, economy and labor markets, and includes a discussion about what the future may hold for the region. [read the complete North Country Report - pdf]

October 19, 2017

Oversight and Monitoring of Municipal Water Systems [Released 10/19/2017]

This report summarizes common findings from audits of 161 local government and 7 public authority water systems from January 2012 through May 2017. These audits identify deficiencies in financial management, including consistent overestimation of water revenues, incorrect billing, improper transfer of money between water and other funds, and insufficient internal controls and long-term planning. Many audits have also found other problems in water system operations, including significant losses as water travels from its sources to its users. [read the complete Municipal Water Systems Report - pdf]

October 10, 2017

Local Bridges by the Numbers [Released 10/10/2017]

Bridges are structures of chronic concern, both because of the degree to which we rely on them and the risks they pose should they fail. This report offers a quick look at New York’s bridges, including those in New York City. In 2016, 11 percent of all New York bridges were structurally deficient, according to federal standards. Bridges owned by New York’s local governments and authorities are more likely than State-owned bridges to be structurally deficient (12.8 percent compared to 9.0 percent). [read the complete Bridges Report - pdf] | Interactive Data

September 28, 2017

The Erie Canal: Celebrating 200 Years of a National Landmark [Released 09/28/2017]

Begun in 1817, the Erie Canal was one of the largest public works projects of the early nineteenth-century and helped transform both New York State and the Country as a whole. This brochure provides background information about how the Canal has affected municipalities across the state. [read the complete Erie Canal Brochure - pdf] | References for The Erie Canal [pdf]

September 27, 2017

Fiscal Stress Monitoring System Results for Municipalities: Four Year Review, 2013 - 2016 [Released 09/27/2017]

The Fiscal Stress Monitoring System (FSMS) annually assesses fiscal stress in local governments and school districts. This report examines and summarizes notable trends in the fiscal scores of all 1,595 New York counties, cities, towns and villages regardless of their fiscal year end dates, for the period 2013 through 2016. [read the complete Four Year Review report - pdf]

August 30, 2017

Special Report: Finger Lakes Region Economic Profile [Released 08/30/2017]

This report highlights the Finger Lakes region’s geography, demographics, municipalities, economy and labor markets, and includes a discussion about what the future may hold for the region. [read the complete Finger Lakes Region report - pdf]

August 4, 2017

First Half of 2017: Local Sales Tax Growth Ticks Up Statewide [Released 08/04/2017]

For the first half of calendar year 2017, local sales tax collections were $8.0 billion, a 3.3 percent increase over the same period last year. This is a slight improvement over the last several half-year periods. Economic factors supporting these results include continued low unemployment and high consumer confidence. Sales taxes were also boosted by growth in collections from sales of motor fuels. [read The Local Sales Tax Growth report - pdf]