This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18. The report reflects the seventh annual release of FSMS scores. FSMS covers 674 school districts in 57 counties, but excludes the New York City School District.

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.

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.

This report describes the fiscal challenges facing school districts in New York State. As with other classes of government, school districts have struggled to maintain fiscal balance in the midst of rising costs and declining economic conditions. |  [Regional Profiles]

This manual provides a basic discussion about the System while accompanying technical appendices provide details about the methodology OSC staff utilize in performing the assessments.

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

Fiscal Stress Monitoring System (FSMS) has five categories of indicators: fund balance, liquidity, short-term debt, operating deficits, and fixed costs. These indicators contribute to a local government’s final classification of Significant Stress, Moderate Stress, Susceptible to Stress or No Designation.

This report summarizes the findings for all of the calendar year-based local governments which have been scored to date, focusing on common themes and statewide trends.1

The Office of the State Comptroller administers the Justice Court Fund (JCF), a sole custody fund established in 1944 into which the revenues generated by the State’s 1,246 town and village justice courts are deposited.

Many of New York’s local governments are still struggling with the effects of the recent recession. The following report takes a look at how some of the drivers of fiscal stress have affected counties, cities, towns, and villages.