Under legislation passed in 2005, which established a cap on local Medicaid costs, counties needed to decide by September 2007 to either keep the Medicaid cap or exchange a percentage of their sales tax revenues.

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

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

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

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

New York State and its local governments maintain an extensive infrastructure critical to the economy, including roads, bridges, educational facilities, water and sewer systems and medical facilities. Most of this capital investment is financed through the issuance of long term debt. Investment in such infrastructure maintains and improves the vitality and economic well being of our communities. 

As previous reports by the Office of the State Comptroller have pointed out, the terms city, town and village have more to do with history than they do with present day governmental function. This report looks at urban villages as one type of municipal government that has been impacted by these historic designations.

This report provides an overview of financial and employment trends of the 116 active Industrial Development Agencies (IDAs) in New York State.

Since the cost of electricity represents a considerable burden to local governments and their taxpayers, this report focuses on initiatives that reduce electric bills and the consumption of electricity overall, as well as the consumption of electricity generated through traditional methods.

Sales taxes are an important source of revenue for New York State's local governments. This revenue stream has helped local governments cope with the rising cost of providing services and mitigate property tax increases. Sales tax revenues now exceed the real property tax as the largest revenue source for counties.