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.

This report summarizes results of school district scores for the 2017-18 school fiscal year (SY) and compares results to SY 2016- 17.

Fiscal Stress Monitoring System (FSMS) has five categories of indicators: fund balance, liquidity, short-term debt, operating deficits, and fixed costs. These indicators contribute to a local government’s final classification of Significant Stress, Moderate Stress, Susceptible to Stress or No Designation.

This report summarizes the findings for all of the calendar year-based local governments which have been scored to date, focusing on common themes and statewide trends.1

The Office of the State Comptroller administers the Justice Court Fund (JCF), a sole custody fund established in 1944 into which the revenues generated by the State’s 1,246 town and village justice courts are deposited.

This report provides an overview of financial and employment trends of the 116 active Industrial Development Agencies (IDAs) in New York State.