This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2023. In FYE 2023, local governments and school districts were generally able to maintain fund balance levels and cash on hand due to pandemic-related federal funding and large increases in state aid, while lower inflation compared to FYE 2022 tempered growth in expenditures on equipment and materials. | NYS Local Government Interactive Data

This report examines the ways that funding received by local governments – from federal stimulus programs – as well as volatile annual state and local revenue sources – can impact local budgeting. The temporary nature of the federal stimulus funds in combination with state aid that has not kept pace with inflation, sales tax growth that has returned to lower pre-pandemic levels, and flat property tax revenue growth can put local governments closer to the edge of the fiscal cliff if not carefully managed.

This bulletin provides guidance on amendments to General Municipal Law (GML) Section 209-b, which authorizes authorities having control of fire departments and fire companies (i.e. cities, villages, towns or fire districts) that provide emergency and general ambulance services (services) to charge fees for certain emergency and ambulance services. This bulletin includes accounting guidance as well as general internal controls and best practices that should be considered when implementing billing for these services in accordance with the amended law.

This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2022. In FYE 2022, local governments had a more stable environment, both financially and operationally, compared to the first two years of the COVID-19 pandemic. Still, some new challenges presented themselves, such as a sharp rise in inflation. | NYS Local Government Interactive Data.

New York State voters approved a constitutional amendment in 2013 which authorized seven commercial casinos. The first four of those opened between 2016 and 2018 in upstate communities and the Request for Applications for the remaining three licenses for downstate communities began in January 2023. This report analyzes the impact the revenue from the four upstate commercial casinos has had on the affected local governments.

This bulletin provides accounting and financial reporting guidance to local governments and school districts that receive opioid settlement funds through direct payments from the New York State Attorney General's Office or payments from the New York State Opioid Settlement Fund. | Updated November 2024 (Originally Issued June 2023)

This bulletin provides guidance related to the accounting for moneys received by a county, city, town, or village from the Marijuana Regulation and Taxation Act (MRTA). These revenues are derived from a 4 percent local excise tax on the sale of adult–use cannabis products by a retail dispensary to a cannabis consumer.

This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these by class of local government. | NYS Local Government Interactive Data

The Aid and Incentives for Municipalities (AIM) program, the State’s unrestricted aid program for cities, towns and villages, has remained flat or declined over the last decade.  Also called revenue sharing, this aid to local governments has declined by 24% since 2011, when the state’s real property tax cap was enacted. This aid is important for municipalities, since it can be used for any governmental purpose, and it is particularly vital to many cities.

This Annual Report on Local Governments provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2020. It highlights the unique challenges that local officials faced from the COVID-19 pandemic. | NYS Local Government Interactive Data