The Office of the New York State Comptroller’s (OSC) Fiscal Stress Monitoring System (FSMS) has been in operation since 2013, alerting communities across New York State of the fiscal challenges their local governments are facing. This early warning system provides local officials and taxpayers with timely and objective information that they can then use to pursue corrective actions in an orderly, transparent, and comprehensive manner.

A report issued by OSC in September 2025, Fiscal Stress Monitoring System – Municipalities: Fiscal Year 2024 Results, highlights the results for counties, cities, towns and villages that reported annual financial data with OSC in time to receive a score for local fiscal years ending (FYE) in 2024. Included in the report is also a trend analysis of the data collected on FSMS non-filing local governments.

Below is an interactive map showing the percentage of municipalities that received a fiscal stress designation from FYE 2014 to 2024. Clicking the “FSMS Non-Filing Municipalities” tab above the map will display the percentage of municipalities that did not file in time (or did not have three consecutive years of data) to receive a score. Lastly, selecting a county on the map will display the filing status, fiscal stress designation and scores for all municipalities within the county over the past decade.

For more detailed information on how FSMS works, including the measures used to determine fiscal stress scores, see OSC’s Fiscal Stress Monitoring System Manual.