This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2022. In FYE 2022, local governments had a more stable environment, both financially and operationally, compared to the first two years of the COVID-19 pandemic. Still, some new challenges presented themselves, such as a sharp rise in inflation. | NYS Local Government Interactive Data.

This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these by class of local government. | NYS Local Government Interactive Data

This 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 2020. It highlights the unique challenges that local officials faced from the COVID-19 pandemic. | NYS Local Government Interactive Data

The following 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 2019. | NYS Local Government Interactive Data

The following report 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. | NYS Local Government Interactive Data

Many school districts throughout the state have made considerable improvements to their financial controls over the last year. There are still opportunities for school districts to improve financial operations, and we continue to find occasional instances of serious problems and potential fraud. This report identifies additional opportunities for school districts to improve controls over information technology, employee benefit payments, claims auditing, no-bid contracts, capital assets and segregating duties.

New Yorkers spend tens of billions of dollars on education each year. After three years of auditing how school districts manage their finances, we have seen dramatic progress. In 2007, OSC issued 257 audits of schools. As part of our audit effort, we highlight the best practices of the school districts that are well managed so that others around the state can learn from them. For those needing more assistance, our audits also offer practical recommendations to help schools operate more effectively and efficiently.

Reflecting the turmoil on Wall Street and in the national and global economies, New York State’s budget shortfalls continue to worsen. Clearly, we are in very difficult fiscal times. By acting early, controlling spending and avoiding tempting budgetary gimmicks, state and local leaders can continue to deliver vital services now, while ensuring sound financial operations in the future. School district officials should find the information in this report useful as they consider ways to improve their own operations.

This report summarizes the results of that five-year audit effort and provides recommendations to school district officials and state policymakers that will further strengthen school operations to better safeguard taxpayer funds and provide greater transparency and accountability to our citizens.

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