Local Government Publications

Local Government Publications Alert Box

Search Audits for reports on municipalities and school districts dating back to 2013.

To order print copies of Local Government publications, email [email protected] with the titles of the publications and your shipping address.

Research Reports > Fiscal Stress

January 2020 –

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.

Research Reports > Debt, Fiscal Stress

November 2019 –

Local government debt is necessary for the funding of expensive and long-lived capital infrastructure. However, high debt can place pressure on a local government’s ability to pay debt service while still addressing other funding needs, and increasing reliance on short-term debt could be a sign of structural budget imbalance. Local debt outstanding appears to have stabilized since the last recession, after more than a decade of substantial increases. Some types of local government, especially counties and fire districts, have continued to increase their total levels of debt. In general, downstate has the highest debt per capita, although there are pockets of higher debt around the State.

Research Reports > Fiscal Stress

September 2019 –

This report summarizes the fiscal and environmental results of all 1,586 New York counties, cities, towns and villages for their fiscal years ending (FYE) in 2018 and compares results to FYE 2017. It also points to useful tools to help local governments experiencing stress, such as multiyear financial planning to ensure that financial resources are available for future needs.

Research Reports > Fiscal Stress, Reporting

May 2019 –

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.

Annual Reports > Debt, Financial Condition, Fiscal Stress, Reporting, Revenues/Cash Management, Sales Tax

January 2019 –

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.

Research Reports > Fiscal Stress

January 2019 –

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

Research Reports > Fiscal Stress

September 2018 –

The Fiscal Stress Monitoring System (FSMS) annually assesses fiscal stress in local governments and school districts. This report summarizes the fiscal and environmental results of all 1,589 New York counties, cities, towns and villages for their fiscal years ending in 2017.

Research Reports > Fiscal Stress, Other, Sales Tax

July 2018 –

The Mohawk Valley Region’s dominant economic center is the Utica-Rome metropolitan area. Unemployment and child poverty rates are higher in the Region than for the State as a whole, while household income is below the State median. While the Region has lost industries and employers over the past couple of decades, there has recently been a modest increase in new manufacturing jobs. Also, the City of Utica has harnessed its surplus of affordable housing by reaching out to refugees to come and establish families and businesses in the area.

Research Reports > Fiscal Stress

January 2018 –

The Office of the New York State Comptroller’s Fiscal Stress Monitoring System (FSMS) measures fiscal stress in school districts each year. This report summarizes results of school district scores for the 2016-17 school fiscal year, the fifth annual release of FSMS scores.

Annual Reports > Financial Condition, Fiscal Stress, General Oversight, Reporting, Revenues/Cash Management

January 2018 –

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.

Research Reports > Fiscal Stress, Sales Tax

October 2017 –

This report highlights the North Country region's geography, demographics, municipalities, economy and labor markets, and includes a discussion about what the future may hold for the region.

Research Reports > Fiscal Stress, Other, Reporting

October 2017 –

Bridges are structures of chronic concern, both because of the degree to which we rely on them and the risks they pose should they fail. This report offers a quick look at New York’s bridges, including those in New York City. In 2016, 11 percent of all New York bridges were structurally deficient, according to federal standards. Bridges owned by New York’s local governments and authorities are more likely than State-owned bridges to be structurally deficient (12.8 percent compared to 9.0 percent). 

Research Reports > Fiscal Stress

September 2017 –

The Fiscal Stress Monitoring System (FSMS) annually assesses fiscal stress in local governments and school districts. This report examines and summarizes notable trends in the fiscal scores of all 1,595 New York counties, cities, towns and villages regardless of their fiscal year end dates, for the period 2013 through 2016.

Research Reports > Fiscal Stress, Reporting

August 2017 –

This report highlights the Finger Lakes region’s geography, demographics, municipalities, economy and labor markets, and includes a discussion about what the future may hold for the region.

Research Reports > Fiscal Stress

January 2017 –

The Fiscal Stress Monitoring System (FSMS) annually assesses fiscal stress in local governments and school districts. This is the fourth annual FSMS scoring of school districts, showing results for the four school years through 2015-16.

Annual Reports > Financial Condition, Fiscal Stress, General Oversight, Revenues/Cash Management, Sales Tax

January 2017 –

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

Research Reports > Fiscal Stress, Sales Tax

November 2016 –

This report highlights the Central New York region’s geography, demographics, municipalities, economy and labor markets, and includes a discussion about what the future may hold for the region.

Research Reports > Fiscal Stress

October 2016 –

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.

Research Reports > Fiscal Stress

September 2016 –

This report examines and summarizes notable trends in the fiscal scores of all New York counties, cities, towns and villages regardless of their fiscal year end dates, for the period 2013 to 2015.

Research Reports > Fiscal Stress, Sales Tax

July 2016 –

Westchester, Rockland, Putnam, Orange, Dutchess, Ulster and Sullivan counties make up New York’s Mid-Hudson region. Much of the region is suburban, with greater development near the Hudson River, Metro-North railroad stations and major roadways into New York City. Economically, the Mid-Hudson region is relatively prosperous: county median incomes and property values are both well above the State and national averages as are the costs of living and doing business there. Current unemployment is below 5 percent in most of the counties, with a significant number of residents commuting to New York City. Recent economic development efforts have focused on attracting biotechnology and other high-tech manufacturing and on activities that take advantage of the region’s extensive road systems and generally well-developed infrastructure.