Local Government Publications

Sales tax revenue for local governments in May totaled $918 million, or $437 million less than 2019. The sharp decline in revenues was widespread around the state, ranging from a drop of 19.5 percent in Westchester County to a 41.5 percent decline in Tioga County. Nearly every county in every region of the state saw a large drop in overall collections. New York City experienced a 31.9 percent decline, amounting to $196 million in lost revenues for a single month.

Plummeting sales tax collections were widespread, leaving counties, cities and some other local governments short by about $327 million compared to last year. Although the first quarter of 2020 was relatively strong, March sales tax collections had already begun to show the impact of the COVID-19 shutdown–a decrease of 3.7 percent statewide with the largest declines downstate. The April figures show shrinking revenues for local governments throughout the state.

New York State local sales tax collections in the first quarter (January-March) of 2020 totaled $4.4 billion. This was an increase of 4.6 percent over the same period last year, mostly reflecting sales made before the statewide implementation of business and office closures and social distancing policies in reaction to the COVID-19 pandemic.

The purpose of this bulletin is to provide updated guidance to counties on accounting for Medicaid expenditures. This bulletin supersedes our November 2005 accounting bulletin entitled Medicaid Cap Update.

New York’s school districts are responsible for one of the most important functions of government – educating children from kindergarten through 12th grade. Each district must navigate a complex set of State rules and local needs and determine how to fund its programs using a mix of local property taxes and State and federal aid sources. This report provides regional analysis of certain financial and demographic data for New York’s school districts outside of New York City. It presents this information to identify the levels and recent trends in revenue, expenditures, district wealth, student characteristics and outcomes, and special education services that could impact district budgets. | School District Level Data [xlsx]

The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance on how our local governments and school districts can comply with the new requirements, including compliance with generally accepted accounting principles (GAAP), the Annual Update Document (AUD) and ST-3.
Updated March 2020 (Originally Issued May 2015)

Local officials are statutorily required to file certain financial reports annually with the Office of the State Comptroller (OSC). While most local governments file within required timeframes, some do not. A relatively small number of local governments are severely delinquent—failing to file for three or more years—which calls into question the financial standing of the locality as well as the effectiveness of the management of the local government in general.

The following report highlights the very difficult fiscal environment under which local officials are expected to fulfill their obligations to the people they serve, as well as outlining the significant steps OSC is taking to assist in these efforts. | NYS Local Government Interactive Data

Local sales tax collections in New York State totaled $18.3 billion in 2019 for a year-over-year increase of 4.7 percent. While this was slower than the 5.3 percent annual growth for 2018, it exceeded growth in all other years since 2013. The economic climate in 2019 was generally positive for sales tax growth. The statewide labor market remained firm throughout the year, with continued employment and wage growth. Consumer spending also held up well throughout the year, despite slightly reduced consumer confidence over prior years.

This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18. The report reflects the seventh annual release of FSMS scores. FSMS covers 674 school districts in 57 counties, but excludes the New York City School District.

Local government debt is necessary for the funding of expensive and long-lived capital infrastructure. However, high debt can place pressure on a local government’s ability to pay debt service while still addressing other funding needs, and increasing reliance on short-term debt could be a sign of structural budget imbalance. Local debt outstanding appears to have stabilized since the last recession, after more than a decade of substantial increases. Some types of local government, especially counties and fire districts, have continued to increase their total levels of debt. In general, downstate has the highest debt per capita, although there are pockets of higher debt around the State.

Local sales tax collections in New York State totaled $4.8 billion in the third quarter of 2019, an increase of 6.3 percent over the third quarter of 2018. This growth was stronger than in either of the first two quarters of the year.

The Office of the State Comptroller collects property tax levy and assessed value data from local governments statewide and makes this information available online. These detailed tables show tax levies, property values and tax rates for each city, county, town, village and school district in the State. This report uses 2019 data to summarize property tax results and trends in the State.

The impact of an unplanned IT disruption involving the corruption or loss of data or other computer resources could significantly curtail an organization’s operations. Proactively anticipating and planning for IT disruptions prepares personnel for the actions they must take if this happens.

Years ago, Industrial Control Systems (ICS) were considered low-risk because they were isolated from networks and the Internet but interconnectivity with the outside world is now a reality. There are many steps municipalities can take to improve their ICS cybersecurity and better protect the health and safety of their residents.

This report summarizes the fiscal and environmental results of all 1,586 New York counties, cities, towns and villages for their fiscal years ending (FYE) in 2018 and compares results to FYE 2017. It also points to useful tools to help local governments experiencing stress, such as multiyear financial planning to ensure that financial resources are available for future needs.

The City of Schenectady recently began installing energy saving LED street lights and expanding wireless connectivity to certain neighborhoods as part of its Smart City Project. Other local governments across New York State are also turning to new technologies to save money, better communicate with residents and allow taxpayers to make payments online. The report notes that local government leaders should be prepared to systematically address the heightened need for cybersecurity, particularly concerning smart infrastructure devices and related data.

Local governments undertake capital projects to acquire, develop, improve or maintain various facilities, other infrastructure and/or equipment. These projects are generally large in scale, require large sums of money and are long-term. A capital projects fund is used to account for the financial resources supporting capital projects during the life of the project. This guide is intended to provide local officials with an overview of the use of capital projects funds and guidance on the fundamentals of accounting for capital projects. Accounting and reporting for capital projects can be a complex matter. As a result, we have developed several comprehensive examples and corresponding journal entries: Sample Capital Project #1 - Construction of a new office building (City) [pdf]; Sample Capital Project #2 - Purchase of a new highway truck (Town) [pdf]; Sample Capital Project #3 - Purchase of a new highway truck (Village) [pdf].

New York State’s Constitutional Tax Limit (CTL) restricts the amounts local governments may raise by taxing real estate in any fiscal year. All cities, counties and villages must comply. Overall, relatively few municipalities are dangerously close to their CTL; however, the number has been increasing in recent years. For these communities, the CTL poses a serious constraint on their ability to generate revenue. This report, using data through 2018, examines recent trends in the proximity of cities (excluding New York City), counties and villages to the CTL and focuses in more detail on those for whom the CTL poses the biggest budgeting challenge.

Parents, educators, the public and State policymakers agree that student safety must be a top priority in every school. This report summarizes some of the information reported by New York’s public school districts on violent and disruptive incidents and expenditures on school building security materials and equipment, and includes a series of regional profiles.