Local Government Publications

Over the last several years, OSC has increased its oversight of IDA operations through audits and performance reports. The Comptroller also began suspending State tax exemption powers for IDAs that failed to file financial reports. Additionally, the Public Authorities Reform Act that became effective in March 2010, will further enhance IDA transparency by requiring additional reporting on governance, operating structure and financial condition. | [IDA Projects in 2008 - .xls]

As a municipal officer or employee, your job by its very nature places you in a position of public trust. You are responsible for ensuring that public resources are used in the best interests of the public. You also have a duty to use the limited public resources available to you as effectively and efficiently as possible. When serving in your public capacity, the interests of your municipality must come before your own. In fact and appearance, your actions and interests must be above reproach. This brochure is intended to help you better understand New York State law as it pertains to conflicts of interest, and your responsibilities when your public and private interests conflict.

The full text of Sections 800-809 of the General Municipal Law, which details conflicts of interest and is required to be posted in each local government, is provided in poster format [pdf].

The report is an update to a report on the sales tax first issued in 2006, "Local Government Sales Taxes in New York State." The report highlights new issues related to this important revenue source, including the potential impact of the upcoming 2010 Decennial Census on the share of tax revenues flowing to individual governments.

According to Office of the State Comptroller (OSC) records, there are currently 4,172 local government entities in New York. These include over 1,600 county, city, town and village governments, as well as 697 school districts and 872 fire districts. The nearly 1,000 other local government entities include libraries, community colleges, industrial development agencies and consolidated health districts, among others.

New York’s dairy farms are a vital part of the upstate economy. Dairy industry losses in local communities have a ripple effect throughout their economies, negatively impacting local businesses that provide supplies or services to dairy farms, and the property and sales tax base.

This report summarizes the results of that five-year audit effort and provides recommendations to school district officials and state policymakers that will further strengthen school operations to better safeguard taxpayer funds and provide greater transparency and accountability to our citizens.

County sales tax collections (not including New York City) declined by 5.9 percent in 2009 compared to 2008. Fifty-three of 57 counties had sales tax declines. | [view County Sales Tax Collections 2007-2009 - Including New York City - pdf]

The recent closure of the Lake Champlain Bridge in Essex County (also known as the Crown Point Bridge) highlights the importance of New York's bridges to the regional economies in which they are located. Currently, there are 93 bridges in use in New York State with a safety rating at or below that given to the Lake Champlain Bridge prior to its closure. | [view bridges in use with a safety rating at or below 3.375 - pdf]

School districts across New York state, including New York City, face a potential funding gap of at least $2 billion when the American Recovery and Reinvestment Act funding runs out in 2011-12 unless federal aid is renewed or replaced by State aid. | [view a district-by-district breakdown of ARRA funding - .xls]

This report summarizes the services and activities of the Division of Local Government and School Accountability. Our staff members in Albany and in our eight regional offices across the State are committed to promoting taxpayers’ interests by helping improve the fiscal management of New York’s local governments and schools.

The report reinforces the importance of cooperation and consolidation in achieving local cost efficiencies, especially during these times of fiscal uncertainty. The report also provides tips to local officials interested in exploring greater degrees of cooperation with other local governments, promotes further exploration of service delivery on a regional basis and lists many resources available on these topics.

Overall, county sales tax collections (excluding New York City) continued to fall during the third quarter of 2009 (July-September), declining by 7.9 percent, although collections at New York’s automobile dealerships actually increased compared to the same quarter in 2008, suggesting that the Car Allowance Rebate System (also called “Cash for Clunkers”) moderated the decline. | [County Sales Tax Distributions - pdf]

This report analyzes historical trends in local capital spending and the current condition of our local infrastructure. It suggests some important steps that the State and local governments need to take to improve capital planning within New York. Finally, it suggests some policy options that could help sustain investment in the State’s infrastructure and encourage more coordinated, regional approaches to investment.

Local sales tax collections for all of New York State, including New York City, declined by 8.9 percent, or $640 million, over the first seven months of 2009 compared to the same period the year before.

This report provides a number of ideas and explains efforts undertaken by various municipal officials or identified through audits conducted by OSC that are applicable to most local governments, and that address costs that are under local control.

The brochure outlines additional opportunities, for Schools and BOCES, beyond the traditional financial transaction cycles (and requirements of the Five Point Plan) that could be gained from utilizing the internal audit function to its fullest extent.

In this environment, it is more important than ever that finance officers actively monitor their budgets against actual revenue collections and expenditure outlays to minimize the risk of a year-end deficit. By following a simple, stepby-step process, local governments can determine what budget assumptions may need revisiting, what expenditures may need to be reduced to maintain budget balance, and where they stand financially throughout the fiscal year. During times of fiscal stress, the overriding financial principle must become “don’t spend money you may not have.”

In 2007, nearly $61 billion in total project amounts were reported for all Industrial Development Agencies (IDAs) statewide.

This booklet provides guidance on the implications of the Constitutional tax limit, information on its calculation and instructions for filing.

This booklet provides guidance on the implications of the Constitutional tax limit, information on its calculation as well as instructions for filing.