New York State’s population increased by 2.1 percent between 2000 and 2010 – the fifth slowest rate of growth among all states nationwide. Gains or losses in population cause a shift in the local tax base, drive adjustments in State and federal revenue allocations, and influence the demand for municipal services and infrastructure.

Local sales tax collections grew by 9.9 percent in 2010 compared to 2009, when sales tax collections declined by 6.0 percent. However, nearly a third of this growth was due to a sales tax rate increase in New York City.

Local sales tax collections, including New York City’s, increased by 10.5 percent during the first three quarters of 2010, compared to a 9.0 percent decline in the same period the year before. However, over a third of this growth is due to sales tax rate increases and the extension of the sales tax to additional items in New York City and Nassau County. Adjusting for these tax increases, the growth in sales tax collections to date in 2010 has been about 6 percent.

This report highlights some of the challenges facing New York’s local governments and school districts, and summarizes many of the services and activities provided by our Division of Local Government and School Accountability.

Local sales tax collections, including New York City, increased by 10.6 percent during the first half of 2010 compared to the same period the year before. About half of this growth is due to sales tax rate increases and the extension of the sales tax to additional items.

The report is an update to a report on the sales tax first issued in 2006, "Local Government Sales Taxes in New York State." The report highlights new issues related to this important revenue source, including the potential impact of the upcoming 2010 Decennial Census on the share of tax revenues flowing to individual governments.

County sales tax collections (not including New York City) declined by 5.9 percent in 2009 compared to 2008. Fifty-three of 57 counties had sales tax declines. | [view County Sales Tax Collections 2007-2009 - Including New York City - pdf]

This report summarizes the services and activities of the Division of Local Government and School Accountability. Our staff members in Albany and in our eight regional offices across the State are committed to promoting taxpayers’ interests by helping improve the fiscal management of New York’s local governments and schools.

Overall, county sales tax collections (excluding New York City) continued to fall during the third quarter of 2009 (July-September), declining by 7.9 percent, although collections at New York’s automobile dealerships actually increased compared to the same quarter in 2008, suggesting that the Car Allowance Rebate System (also called “Cash for Clunkers”) moderated the decline. | [County Sales Tax Distributions - pdf]

Local sales tax collections for all of New York State, including New York City, declined by 8.9 percent, or $640 million, over the first seven months of 2009 compared to the same period the year before.

The 2008 Annual Report on Local Governments introduces a new look to the annual local government financial data reported by every county, city, town, village, school district and fire district in New York State. In an effort to promote transparency and accountability, OSC has now made much of the data reported to it from 1996 to 2006 accessible through Open Book New York– a new, user-friendly website that also provides information on spending by State agencies, as well as all State contracts.

This report examines some of the various options proposed to reduce local property tax growth.

Sales taxes are an important source of revenue for New York State's local governments. This revenue stream has helped local governments cope with the rising cost of providing services and mitigate property tax increases. Sales tax revenues now exceed the real property tax as the largest revenue source for counties.

This report outlines major local government fiscal trends and highlights recent policy developments that affect their financial health. It also summarizes the services and activities of the Division of Local Government and School Accountability, where staff in Albany and eight regional offices across the State are committed to promoting taxpayers’ interests by helping to improve the fiscal management of local governments and schools within New York.

Under legislation passed in 2005, which established a cap on local Medicaid costs, counties needed to decide by September 2007 to either keep the Medicaid cap or exchange a percentage of their sales tax revenues.

The purpose of this report is to help shed light on how town special improvement districts are structured, how they operate, and what fiscal burden they impose on property owners.

This research brief analyzed multiyear financial plans submitted by cities under a new State requirement. The Comptroller's analysis looks at 48 of these plans, excluding New York City. The report notes that quality of these plans varied greatly and urges the State to adopt a formal review and approval process of the plans, as well as more training for city officials.

Highlighted within this report are some of the major fiscal trends in New York’s local governments and recent policy developments that affect their operations and financial health. This report helps illustrate the complex and changing environment in which local governments must operate, and the delicate balance local officials must achieve between service delivery and fiscal responsibility.

This bulletin highlights accounting and budgeting changes for counties who share their own sales tax revenues with other local governments within their boundaries. These changes are necessitated by the recent Statements from the Governmental Accounting Standards Board (GASB).

This report provides a summary of the Division’s activities and gives an overview of local government finances in New York State.