Unrestricted aid to local governments – known as revenue sharing – is State aid that can be used for any local government purpose. The intended goal is to redistribute tax dollars broadly to municipalities which do not have the tax base or taxing authority to generate this revenue on their own.

The “Big Five” cities of New York City, Buffalo, Rochester, Syracuse and Yonkers either are, or have recently been, fiscally distressed. This affects their dependent school systems, which already face significant challenges associated with the socio-economic composition of their students and the age of their facilities.

This research brief measures fiscal stress in cities and includes an overall fiscal profile of each city in the State (except New York City). Of the 61 cities examined, 13 exhibited one or more indicators of severe fiscal stress. The most severely affected cities exhibited stress across multiple factors. Many cities appear to be on the verge of more widespread fiscal difficulties. 

This research brief summarizes issues associated with the property tax, provides an overview of recent trends and analyzes the tax burden across regions and types of local government.

This report supplies context for the current policy discussion on Industrial Development Agencies (IDAs), details major process and accountability issues, describes efforts by the Office of the State Comptroller (OSC) to improve reporting quality and provides a summary of statistical and financial information from 2004 IDA annual reports.

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.

This research brief analyzed multiyear financial plans submitted by cities under a new State requirement. The Comptroller's analysis looks at 48 of these plans, excluding New York City. The report notes that quality of these plans varied greatly and urges the State to adopt a formal review and approval process of the plans, as well as more training for city officials. 

The purpose of this report is to help shed light on how town special improvement districts are structured, how they operate, and what fiscal burden they impose on property owners. 

This report provides an overview of their finances, including data for Towns fiscal years ending in 2004 and 2005.

This report provides an overview of their finances, including data for county fiscal years ending in 2004 and 2005.