This annual report highlights major issues facing local governments, building upon the studies and audits from the Division, which are increasingly directed at issues of statewide or regional concern, such as smart growth or the empire zones program.

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

This report provides an analysis of annual financial data reported to the Office of the State Comptroller and the Authorities Budget Office by IDAs for fiscal year 2014, discusses regional impacts and highlights a new law championed by Comptroller DiNapoli, which increases transparency in IDA operations.