Since the cost of electricity represents a considerable burden to local governments and their taxpayers, this report focuses on initiatives that reduce electric bills and the consumption of electricity overall, as well as the consumption of electricity generated through traditional methods.

As previous reports by the Office of the State Comptroller have pointed out, the terms city, town and village have more to do with history than they do with presentday governmental function.2 This report looks at urban villages as one type of municipal government that has been impacted by these historic designations.

As New York State struggles to meet the challenges of its current fiscal crisis, State policy makers must find ways to encourage growth in various sectors of the State’s economy to ensure the long-term fiscal health of the State. Small businesses – including those owned by minorities and women – are a vital part of that economy.

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

This research brief summarizes issues associated with the property tax, provides an overview of recent trends and analyzes the tax burden across regions and types of local government.

This research brief— focusing mainly on demographic trends—is the first of a series that will examine major issues facing local governments in New York State.

This study presents an analysis of our municipalities—cities, towns and villages—including a statistical regrouping that suggests what a modern classification system might look like if we started from scratch today, based on current conditions.

Mirroring a nationwide trend, New York State has been losing manufacturing jobs over the past several decades. However, the remaining manufacturing base contains some bright spots that demonstrate the potential for an economic resurgence in New York.

New York State and its local governments maintain an extensive infrastructure critical to the economy, including roads, bridges, educational facilities, water and sewer systems and medical facilities. Most of this capital investment is financed through the issuance of long term debt. Investment in such infrastructure maintains and improves the vitality and economic well being of our communities.

This manual provides a basic discussion about the System while accompanying technical appendices provide details about the methodology OSC staff utilize in performing the assessments.