Local Government Publications

Search Audits for reports on municipalities and school districts dating back to 2014.

Research Reports > Reporting

October 2006 –

This study presents an analysis of our municipalities—cities, towns and villages—including a statistical regrouping that suggests what a modern classification system might look like if we started from scratch today, based on current conditions.

Research Reports > Reporting

May 2006 –

This report supplies context for the current policy discussion on Industrial Development Agencies (IDAs), details major process and accountability issues, describes efforts by the Office of the State Comptroller (OSC) to improve reporting quality and provides a summary of statistical and financial information from 2004 IDA annual reports.

Research Reports > Reporting, Revenues/Cash Management

April 2006 –

This research brief summarizes issues associated with the property tax, provides an overview of recent trends and analyzes the tax burden across regions and types of local government.

Research Reports > Financial Condition, Fiscal Stress, Revenues/Cash Management

February 2006 –

This research brief measures fiscal stress in cities and includes an overall fiscal profile of each city in the State (except New York City). Of the 61 cities examined, 13 exhibited one or more indicators of severe fiscal stress. The most severely affected cities exhibited stress across multiple factors. Many cities appear to be on the verge of more widespread fiscal difficulties.

Research Reports > Reporting

January 2006 –

Across the State, growing medicaid costs continue to place significant pressure on local fiscal conditions. See related: 2006 County by County data [pdf]

Research Reports > Fiscal Stress, Reporting, Revenues/Cash Management

May 2005 –

The “Big Five” cities of New York City, Buffalo, Rochester, Syracuse and Yonkers either are, or have recently been, fiscally distressed. This affects their dependent school systems, which already face significant challenges associated with the socio-economic composition of their students and the age of their facilities.

Research Reports > Reporting

April 2005 –

Across the State, growing Medicaid costs continue to place significant pressure on local fiscal conditions. With most counties already seeking or receiving State legislative approval to increase their sales tax rates to 4 percent or more, and some dangerously close to exhausting their property tax margins, counties are being challenged to effectively deal with rising Medicaid costs.

Research Reports > Reporting, Revenues/Cash Management

February 2005 –

Unrestricted aid to local governments – known as revenue sharing – is State aid that can be used for any local government purpose. The intended goal is to redistribute tax dollars broadly to municipalities which do not have the tax base or taxing authority to generate this revenue on their own.

Research Reports > Reporting

December 2004 –

This research brief— focusing mainly on demographic trends—is the first of a series that will examine major issues facing local governments in New York State.

Research Reports > Budgeting, Debt, Financial Condition, Reporting, Revenues/Cash Management

May 2004 –

This paper is intended to help stimulate a vigorous debate on smart growth in New York State by providing a general background and helping to define major issues. New York has a unique urban and natural heritage, and a rich diversity of communities, many of which need to be brought back to a healthy condition. These resources need to be conserved and developed wisely, in an economically sustainable and environmentally sound manner.

Research Reports > Budgeting, Fiscal Stress

January 2003 –

This report seeks to accomplish four important tasks:

• Reviews pertinent policy issues

• Assesses current activity levels in New York State 

• Offers strategies for collaboration

• Proposes fiscally responsible measures

Finally, the report offers several policy recommendations intended to further enable local government collaboration.