Local Government

Fiscal Stress Monitoring System – Municipalities: Fiscal Year 2025 Results

Scores and research analysis are available for counties, cities, towns and villages for local fiscal years ending in 2025.

Audits of Local
Governments & Schools
Fiscal Stress
Monitoring System
Property
Tax Cap
Publications
Resources for
Local Officials
Local Official
Training
Local Government
Data
Required
Reporting
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Increase in Planned Tax Cap Overrides Suggests Growing Fiscal Pressure

Over the past few years, the number of local governments planning to override the property tax cap in New York State has been on the rise, which suggests that they may be experiencing mounting fiscal pressure and are concerned about potential budget shortfalls. This report focuses on the recent increases in planned overrides for municipalities (cities, counties, towns and villages), as well as school districts and fire districts, and the various factors at play.

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Local Sales Tax Collections in the First Half of 2026 Totaled $12.7 Billion, Up 6.8 Percent Over Prior Year

Local government sales tax collections in New York State totaled $12.7 billion in the first half (January-June) of 2026, an increase of 6.8 percent ($803 million), year over year. The 6.8 percent increase was higher than the year-over-year growth rate for the same period in 2025 (3.7 percent) and more than three times higher than the rate in 2024 (1.9 percent). Each of the state’s 10 regions, including New York City, saw year-over-year increases in first-half collections. New York City sales taxes grew by 7.8 percent, while aggregate collections for counties and cities in the rest of the state increased by 5.6 percent. | Regional Table [xlsx]

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Performance of Industrial Development Agencies in New York – 2026 Annual Report

This report summarizes project and financial data submitted by industrial development agencies (IDAs) for local fiscal years ending in 2024 – the most recent data available – through the Public Authorities Reporting Information System. It also contains IDA audit summaries, as well as a brief discussion of local development corporations, a related type of local authority. For regional and individual IDA summary data, see our Interactive Map. For more detailed IDA data, see IDA 2024 | LDC 2024.

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New Official Quick Start Guide

The Comptroller's Division of Local Government and School Accountability provides essential support to these officials to keep operations and services running smoothly for New Yorkers. If you’re a new local government official, complete the five tasks in this guide to get started in your new role.

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