Reports

See Audits to search for audits related to State agencies, NYC agencies, local governments, school districts and public authorities.

Budget & Finances

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.

Budget & Finances

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. 

Budget & Finances, Pension & Retirement

September 2005 —

The Comprehensive Annual Financial Report for the New York State and Local Retirement System (the System or NYSLRS) for the fiscal year ended March 31, 2005.

Budget & Finances

September 2005 —

Last fiscal year, the process by which the budget was constructed improved immeasurably. The budget was passed in a timely fashion, and more legislators were involved in crafting the final product.

Budget & Finances

September 2005 —

The Comprehensive Annual Financial Report for the State of New York for the fiscal year ended March 31, 2005.

Budget & Finances, Education

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.

Budget & Finances, Economy

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.

Budget & Finances

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.

Budget & Finances, Pension & Retirement

September 2004 —

 

The Comprehensive Annual Financial Report for the New York State and Local Retirement System (the System or NYSLRS) for the fiscal year ended March 31, 2004.

Budget & Finances

September 2004 —

At the end of the 2003-2004 fiscal year, the State’s General Fund was able to report an operating surplus of $3 billion, largely as a result of using the proceeds of tobacco bonds to pay operating expenses.

Budget & Finances

September 2004 —

The Comprehensive Annual Financial Report for the State of New York for the fiscal year ended March 31, 2004.

Budget & Finances

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.

Budget & Finances

October 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, and offers several policy recommendations intended to further enable local government collaboration.

Budget & Finances

September 2003 —

This past year, New York faced extraordinary fiscal challenges as a result of the economic downturn, the failure to exercise budgetary restraint during more prosperous times, and the failure to act quickly when the State’s finances began to show signs of difficulty, as well as the collapse of the stock market through 2002 and the devastation, both in human and financial terms, of 9-11.

Budget & Finances

September 2003 —

The Comprehensive Annual Financial Report for the State of New York for the fiscal year ended March 31, 2003.