Local Government

Local Sales Tax Collections From January to September 2026 Totaled $19.6 Billion, Up 7.6% Over Prior Year

Each of the state’s 10 regions, including New York City, experienced year-over-year growth in collections, which ranged from 5.6 percent to 8.5 percent.

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Fiscal Stress Monitoring System – Municipalities: Fiscal Year 2025 Results

This report highlights the Office of the New York State Comptroller’s fiscal stress results for municipalities (counties, cities, towns and villages) for local fiscal years ending in 2025. While the number of fiscal stress designations decreased slightly, many municipalities are dealing with mounting fiscal pressures from high inflation and rising operating costs, among other things. Included in this report is an analysis of the fiscal stress indicators and trends for entities that failed to file annual financial data in time to receive a score. | Fiscal Stress Monitoring System Designations, FYEs 2015 to 2025 [xlsx]


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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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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.