This bulletin provides updated guidance on compensated absences for accounting and financial reporting purposes and illustrates how local governments and school districts should account for and report compensated absences in the Annual Financial Report (AFR) or the ST-3.

This report summarizes project and financial data submitted by industrial development agencies (IDAs) for fiscal year 2023 – the most recent data available – through the Public Authorities Reporting Information System. It also contains a brief discussion of local development corporations, a related type of local authority. For regional and individual IDA summary-level data, see our Interactive Map.

This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2023. In FYE 2023, local governments and school districts were generally able to maintain fund balance levels and cash on hand due to pandemic-related federal funding and large increases in state aid, while lower inflation compared to FYE 2022 tempered growth in expenditures on equipment and materials. | NYS Local Government Interactive Data

This report focuses on the condition of local bridges using data from the Federal Highway Administration’s National Bridge Inventory. New York has made progress in recent years. Since 2017, the share of local bridges in poor condition has fallen from 12.1 percent to 10.0 percent. The federal Infrastructure Investment and Jobs Act (IIJA) has directed federal funds to a variety of infrastructure projects, including bridge projects. The IIJA created the Bridge Formula Program, which provides $2.0 billion in federal funding for New York bridges from federal fiscal years 2022-2026.

This report summarizes data for fiscal year 2022, the most recent data reported by IDAs through the Public Authorities Reporting Information System. The report also contains a brief discussion of local development corporations, a related type of local authority. For regional and IDA-level summary data, see our Interactive Map.

This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2022. In FYE 2022, local governments had a more stable environment, both financially and operationally, compared to the first two years of the COVID-19 pandemic. Still, some new challenges presented themselves, such as a sharp rise in inflation. | NYS Local Government Interactive Data.

From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components. The most common areas where improvement and corrective action were needed included cybersecurity governance aspects such as training in IT security awareness, policies and procedures, and the need for contingency plans.

The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR) and the ST-3. | Reasonably Certain Template [.xlsx]

New York’s recreational adult-use cannabis market represents a new legalized industry and, as such, its development presents new and unique issues for local governments, particularly for the cities, towns and villages that will have marijuana retail dispensaries and consumption sites located within their jurisdictions. The purpose of this report is to briefly provide a background on the 2021 cannabis law, including its major components and actors, and to touch upon its financial and operational implications for local governments.

This report summarizes data for fiscal year 2021, the most recent data reported by IDAs through the Public Authorities Reporting Information System. The report also contains a brief discussion of local development corporations, a related type of local authority. For IDA-level summary data, see our Interactive Map.