This report summarizes the findings for all of the calendar year-based local governments which have been scored to date, focusing on common themes and statewide trends.

In 2012, the full market value of all real property in New York State was estimated at $2.5 trillion dollars with about $826 billion exempt from one or more types of taxes. This report explores what tax exemptions are, where they are most prevalent, and what local governments may do to minimize their impact. 

Rye has strong public and private services, including an excellent school system, a vital retail shopping sector and recreational facilities that include parks, beaches, golf and yacht clubs, and nature centers.

The full value of property in White Plains dropped by 29 percent between 2008 and 2013, after more than doubling from 2002 to 2008. While cities statewide show slight recovery, White Plains may find dealing with the loss of so much property value a challenge in the future.

Like many other "Rust Belt" cities, Buffalo suffered a decline as transportation patterns shifted and manufacturing facilities shut down. However, Buffalo still benefits from its location on the Canadian border and the City, with State and private sector support, has recently made significant efforts to promote new development.

This report summarizes findings from the first set of fiscal stress scores to be released for school districts. Statewide, 12.9 percent of school districts are in some level of fiscal stress. Within the report, common fiscal and environmental factors are highlighted along with differences for school districts of varying need/resource capacity.

This report summarizes findings from the Fiscal Stress Monitoring System using 2013 data for villages with fiscal years ending in February through May. Statewide, 3 percent of villages are experiencing fiscal stress. Downstate villages are more likely than upstate villages to experience fiscal stress. The report notes that some of the environmental factors thought to drive fiscal stress differ between downstate and upstate villages.

Sales tax is a major revenue source for New York City and the 57 counties. The strongest growth for 2013 was in the Long Island region Some of the rapid sales tax growth seen there and in New York City was due to the rebuilding efforts after Hurricane Sandy.

The City of Plattsburgh has strong financial operations marked by operating surpluses in 2010 and 2011, modestly sized but growing and diverse tax base and healthy reserve levels. However, Plattsburgh’s high proportion of tax-exempt properties, weak socioeconomic measures due to a large student population and high debt burden are possible threats to the City’s financial condition.

Often, the required reports that industrial development agencies (IDAs) submit to OSC and other agencies are incomplete and inconsistent. Recent audits by OSC have found a lack of documented cost-benefit analysis, lack of recapture clauses in many project agreements and insufficient tracking of projects and their incentives.