This report provides an overview of their finances, including data for city fiscal years ending in 2004 and 2005.

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.

This guide is intended to help local governments create an effective multiyear planning process that helps identify and manage potential fiscal difficulties before crises emerge.

This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law. This guide contains a summary of the many different types of reserve funds authorized by New York State statutes.
Updated February 2022 (Originally Issued January 2010)

This guide is designed to help you analyze the financial condition of your local government or school district.

This 2017 Annual Report on Local Governments provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2016.

This Annual Report seeks to highlight some of the year’s important policy developments and trends for local governments.

The 2015 Annual Report on New York State’s local governments describes the revenue and expenditure trends affecting our counties, cities, towns, villages and school districts, and highlights some of the work the Office of the State Comptroller (OSC) is doing in the areas of policy research, auditing and training.