Local Government

Revenue Impact of Commercial Casinos on Upstate Local Governments

Analyzing the revenue impact on local governments of the four upstate commercial casinos in anticipation of the licensing of the three downstate commercial casinos.

New Official Guide

New Official Quick Start Guide

The Comptroller's Division of Local Government and School Accountability provides essential support to these officials to keep operations and services running smoothly for New Yorkers. If you’re a new local government official, complete the five tasks in this guide to get started in your new role.

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Local Sales Tax Collections Up 3 Percent in the Second Quarter of 2023

Local government sales tax collections in New York State totaled $5.7 billion in the second calendar quarter of 2023, up 3 percent (or $167 million) compared to the same period last year. Second quarter growth was less strong than the 7.1 percent seen in the first quarter. In fact, overall growth has continued to slow since April-June 2021. New York City’s second quarter increase of 3.7 percent marked the first time that its collections did not reach double-digit growth after eight consecutive quarters, while the counties and cities throughout the rest of the State, in aggregate, experienced 2.3 percent growth. | Regional Table [.xlsx]

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Local Governments and Recreational Adult-Use Cannabis in New York State

New York’s recreational adult-use cannabis market represents a new legalized industry and, as such, its development presents new and unique issues for local governments, particularly for the cities, towns and villages that will have marijuana retail dispensaries and consumption sites located within their jurisdictions. The purpose of this report is to briefly provide a background on the 2021 cannabis law, including its major components and actors, and to touch upon its financial and operational implications for local governments.

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Survey Says: $737m to Adapt to New Climate Realities

A sample of 95 local governments across New York State reported $1.34 billion in actual and anticipated spending on capital projects over a 10-year period, with about $737 million (55% of the total) in response to climate-related hazards such as increased flooding and storm damage. A review of New York City’s capital commitments for fiscal year 2023 showed that it included $829 million for adaptation and resilience projects, and another $1.3 billion for projects with adaptation and resilience components, with planned commitments averaging more than $1.8 billion per year.