Research Reports

Regional Composition of Industries in New York State

This report uses federal-state employment and wage data, as well as occupational data and industry outlooks, to discuss the distribution of jobs by industry sector in New York State and the impact that some of the largest sectors have had on 21st-century jobs in the state’s nine economic development regions outside of New York City.

Local Sales Tax Collections Up 4.5 Percent in 2025 Over Prior Year

Sales tax collections for local governments and other local taxing entities in New York State totaled $24.4 billion in 2025, up 4.5 percent ($1 billion) over the prior year. This growth was close to three times the year-over-year increase for 2024 (1.6 percent) and higher than the 3.8 percent average pre-pandemic rate. All of the state’s 10 regions saw year-over-year increases in collections in 2025. New York City’s sales taxes grew by 5 percent ($521 million), while collections in the counties and cities in the rest of the state experienced 3.9 percent ($451 million) aggregate growth.

Fiscal Stress Monitoring System – School Districts: School Year 2024-25 Results

This report highlights Fiscal Stress Monitoring System (FSMS) results for school districts that reported financial data for school fiscal year (SY) 2024-25, which ended on June 30, 2025. Of the 669 districts scored, 4.6 percent (31 districts) received a fiscal stress designation. This was nine districts more than in SY 2023-24.

Local Sales Tax Collections Through September 2025 Up 4.3 Percent Over Prior Year

Sales tax collections for local governments and other local taxing entities in New York State totaled $18.2 billion from January to September 2025, up 4.3 percent ($747 million) over the same period in 2024. This growth was more than twice as high as the growth rate for the same period last year (1.7 percent) and higher than the 3.8 percent average pre-pandemic rate. All of the state’s 10 regions saw year-over-year increases in collections from January to September.

Violent and Disruptive Incidents and Bullying in New York Schools – A Review of School Safety and Educational Climate Data

This report explores publicly available School Safety and Educational Climate (SSEC) data from the New York State Education Department for School Years (SY) 2017-18 through 2023-24. Included is a trend analysis of several “violent and disruptive” incidents (e.g., assault, sexual offenses, weapons possession, bullying, cyberbullying and drug and alcohol incidents), the impact of the SY 2021-22 SSEC incident definition changes for several serious categories, and schools that reported no violent and disruptive incidents.

Fiscal Stress Monitoring System – Municipalities: Fiscal Year 2024 Results

This report highlights the results for counties, cities, towns and villages that reported annual financial data in time with the Office of the New York State Comptroller for local fiscal years ending (FYE) in 2024. Overall, the number of local governments designated in fiscal stress increased in FYE 2024 but remained near all-time lows. Included in this report is an analysis of both fiscal stress and environmental stress indicators and trends for non-filing local governments for fiscal stress purposes.

Local Sales Tax Collections Up 3.7 Percent in the First Half of 2025

Sales tax collections for local governments and other local taxing entities in New York State totaled $11.9 billion in the first half of 2025, up 3.7 percent ($423 million) over the same period last year. Over the past few years, since the end of the dramatic pandemic-related swings in collections from 2020 to 2022, first-half sales taxes are showing similar patterns of growth as in the years following the recession-related dip in 2009. All of the state’s 10 regions saw year-over-year growth in first-half collections.

Economic and Fiscal Profile: City of Kingston, New York

The City of Kingston is a destination for culture, arts and history located along the Hudson River in eastern Ulster County in the Mid-Hudson Region. Kingston is doing well by many fiscal measures. However, housing affordability has been a pressure point for city leaders, who have used multiple strategies including zoning reform, rent stabilization and property tax exemptions to address this challenge. Recently, the city has experienced budgetary pressures, as it has ramped up its debt issuance to make long-term investments in infrastructure and institutions.

Local Sales Tax Collections Up 3.2 Percent in the First Quarter of 2025

Sales tax collections for local governments and other local taxing entities in New York State totaled $5.8 billion in the first calendar quarter of 2025, up 3.2 percent ($180 million) from the prior year. This growth, while higher than that in January-March 2024 (1.6 percent), marked the second straight year that first quarter growth was below the 3.5 percent average growth rate for the 2010 to 2019 period of recovery and expansion following the Great Recession. All of the state’s 10 regions saw year-over-year growth in first quarter collections.

Are Local Governments Approaching a Fiscal Cliff?

This report examines the ways that funding received by local governments – from federal stimulus programs – as well as volatile annual state and local revenue sources – can impact local budgeting. The temporary nature of the federal stimulus funds in combination with state aid that has not kept pace with inflation, sales tax growth that has returned to lower pre-pandemic levels, and flat property tax revenue growth can put local governments closer to the edge of the fiscal cliff if not carefully managed.