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.

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 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these by class of local government. | NYS Local Government Interactive Data

This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
Updated December 2022 (Originally Issued August 2022)

This report summarizes data for fiscal year 2020, 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. | Interactive Map

This Annual Report on Local Governments provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2020. It highlights the unique challenges that local officials faced from the COVID-19 pandemic. | NYS Local Government Interactive Data

Local governments across the state own 85 percent of all roads, from city and village streets to town roads and county highways. In fiscal year 2020, local governments, excluding New York City, spent $2 billion on road maintenance, repairs and upgrades, a decline of 7 percent since 2010. This report looks at local road spending, State and federal road aid, and the need for a comprehensive assessment of road conditions, maintenance needs and associated costs. | Interactive Map

This report highlights the results of the 2020 Census for local governments in New York State and accompanies a new online interactive map that provides census population statistics by age, race and ethnicity, along with housing trends, for each city, county, town and village statewide. | Interactive Census Dashboard

Read the frequently asked questions and answers document on GASB Statement 84. A useful tool for both local government and school district officials. | Accounting and Financial Reporting for Fiduciary Activities as Required by GASB Statement 84
Updated September 2021 (Originally Issued June 2021)

This report summarizes data for fiscal year 2019, the most recent data reported by IDAs through the Public Authorities Reporting Information System (PARIS). The report also contains a brief discussion of local development corporations (LDCs), a related type of local authority. | Interactive Map

This guidance document expands upon the importance of proper fiscal oversight, as discussed in our July 2020 Coronavirus Aid, Relief and Economic Security (CARES) Act Information bulletin. It also identifies the main source of revenues available under the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act and the American Rescue Plan (ARP) Act to local governments and school districts in NYS.