Local Government Publications

Local government debt is necessary for the funding of expensive and long-lived capital infrastructure. However, high debt can place pressure on a local government’s ability to pay debt service while still addressing other funding needs, and increasing reliance on short-term debt could be a sign of structural budget imbalance. Local debt outstanding appears to have stabilized since the last recession, after more than a decade of substantial increases. Some types of local government, especially counties and fire districts, have continued to increase their total levels of debt. In general, downstate has the highest debt per capita, although there are pockets of higher debt around the State.

Local sales tax collections in New York State totaled $4.8 billion in the third quarter of 2019, an increase of 6.3 percent over the third quarter of 2018. This growth was stronger than in either of the first two quarters of the year.

The Office of the State Comptroller collects property tax levy and assessed value data from local governments statewide and makes this information available online. These detailed tables show tax levies, property values and tax rates for each city, county, town, village and school district in the State. This report uses 2019 data to summarize property tax results and trends in the State.

The impact of an unplanned IT disruption involving the corruption or loss of data or other computer resources could significantly curtail an organization’s operations. Proactively anticipating and planning for IT disruptions prepares personnel for the actions they must take if this happens.

Years ago, Industrial Control Systems (ICS) were considered low-risk because they were isolated from networks and the Internet but interconnectivity with the outside world is now a reality. There are many steps municipalities can take to improve their ICS cybersecurity and better protect the health and safety of their residents.

Malicious software, or malware, refers to software programs that are designed to harm computer systems. These programs can wreak havoc on both systems and electronic data by, for example, deleting files, gathering sensitive information such as passwords without the computer user’s knowledge and making systems inoperable. Computer users can inadvertently install malware on their computers by many methods, including opening email attachments, downloading content from the Internet or merely visiting infected websites.

This report summarizes the fiscal and environmental results of all 1,586 New York counties, cities, towns and villages for their fiscal years ending (FYE) in 2018 and compares results to FYE 2017. It also points to useful tools to help local governments experiencing stress, such as multiyear financial planning to ensure that financial resources are available for future needs.

The City of Schenectady recently began installing energy saving LED street lights and expanding wireless connectivity to certain neighborhoods as part of its Smart City Project. Other local governments across New York State are also turning to new technologies to save money, better communicate with residents and allow taxpayers to make payments online. The report notes that local government leaders should be prepared to systematically address the heightened need for cybersecurity, particularly concerning smart infrastructure devices and related data.

Local governments undertake capital projects to acquire, develop, improve or maintain various facilities, other infrastructure and/or equipment. These projects are generally large in scale, require large sums of money and are long-term. A capital projects fund is used to account for the financial resources supporting capital projects during the life of the project. This guide is intended to provide local officials with an overview of the use of capital projects funds and guidance on the fundamentals of accounting for capital projects. Accounting and reporting for capital projects can be a complex matter. As a result, we have developed several comprehensive examples and corresponding journal entries: Sample Capital Project #1 - Construction of a new office building (City) [pdf]; Sample Capital Project #2 - Purchase of a new highway truck (Town) [pdf]; Sample Capital Project #3 - Purchase of a new highway truck (Village) [pdf].

New York State’s Constitutional Tax Limit (CTL) restricts the amounts local governments may raise by taxing real estate in any fiscal year. All cities, counties and villages must comply. Overall, relatively few municipalities are dangerously close to their CTL; however, the number has been increasing in recent years. For these communities, the CTL poses a serious constraint on their ability to generate revenue. This report, using data through 2018, examines recent trends in the proximity of cities (excluding New York City), counties and villages to the CTL and focuses in more detail on those for whom the CTL poses the biggest budgeting challenge.

Parents, educators, the public and State policymakers agree that student safety must be a top priority in every school. This report summarizes some of the information reported by New York’s public school districts on violent and disruptive incidents and expenditures on school building security materials and equipment, and includes a series of regional profiles.

Local sales tax collections for the first half of 2019 totaled $8.8 billion in New York State. Collections grew by 3.4 percent and 3.2 percent in the first and second quarters, respectively, over the same periods in 2018. This moderate pace is closer to those seen in most of 2017 than to the stronger early quarters of 2018.

The purpose of this bulletin is to provide updated account code guidance for school districts recording contributions to the New York State and Local Employee Retirement System (ERS) and to the New York State Teachers’ Retirement System (TRS).

In 2017, the State’s 109 active Industrial Development Agencies reported projects valued at $98.1 billion, with over $750 million in net annual tax exemptions and $8.0 billion in total debt outstanding, including conduit and other debt. They supported 4,385 projects that produced a net total of 198,522 jobs gained since their inception through 2017. | Interactive Map

Broadly speaking, Long Island residents enjoy a high quality of life, reflected in high median incomes, relatively low unemployment and crime rates, strong public schools, numerous higher education opportunities and many cultural and natural recreational activities. However, the region's population and economic growth comes with challenges, such as traffic congestion and high property taxes.

Statewide, foreclosure filings fell by 46 percent between 2013 and 2018. Foreclosure rates are highest in the Long Island and the Mid- Hudson regions. Only four counties— Clinton, Putnam, Rockland, and Suffolk— have a foreclosure rate over 1 percent. Other stakeholders are pursuing efforts to reduce harm to local governments and communities caused by “zombie properties.”

Local sales tax collections in New York State were $17.5 billion in 2018, a 5.3 percent increase over the previous calendar year and the third consecutive year that growth in collections improved. Certain economic factors may be contributing to this improvement--more than 62,000 additional New York residents were employed in 2018, total wages for the first two quarters increased by nearly 5.7 percent compared to the same period in the prior year, consumer confidence has remained high and consumer spending has been mostly steady throughout the year.

The 2018 Annual Report on Local Governments 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.

This report summarizes results of school district scores for the 2017-18 school fiscal year (SY) and compares results to SY 2016- 17.

The handbook for Town and Village Justices and Court Clerks is to assist in fulfilling the financial reporting requirements of the Town and Village courts. This publication may be requested in hardcopy from the Justice Court Fund by calling 518-473-6438 or 518-473-6830.