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.

The Accounting and Reporting Manual (ARM) is a comprehensive accounting and financial reporting guide for Counties, Cities, Towns, Villages, Libraries and Soil and Water Conservation Districts in New York State. It has been updated to reflect changes in accounting guidance. Additionally, County, City, Town and Village account codes and definitions have been removed from the ARM and are available in the online Chart of Accounts Query.

New York State requires school districts to report extensive data on their finances, student demographics and outcomes, teachers, school facilities, school climate and other factors. This report offers a regional perspective on some of this data. Looking at the results this way highlights geographic variation in these indicators. Interactive Map | Technical Appendix [pdf]

The system for providing fire protection services throughout New York State can be surprisingly complex. This report will provide an overview of the organization, administration, membership benefits, and common OSC audit findings for fire protection entities.

Federal aid is a critical component of local government revenues. Proposed changes to federal education policy, expanded military spending and the Executive Order declaring "sanctuary jurisdictions" ineligible for some federal grants could also affect New York's local governments. This report and the accompanying interactive data use information reported by local governments to help local officials and citizens understand how they could be affected by such changes.

This report summarizes common findings from audits of 161 local government and 7 public authority water systems from January 2012 through May 2017. These audits identify deficiencies in financial management, including consistent overestimation of water revenues, incorrect billing, improper transfer of money between water and other funds, and insufficient internal controls and long-term planning. Many audits have also found other problems in water system operations, including significant losses as water travels from its sources to its users.

Property tax exemptions can be a valuable tool to improve the affordability of housing for certain populations, fuel economic growth or encourage the adoption of energy-smart technologies. This report examines the amount and variety of property tax exemptions in New York State outside of New York City. It also looks at the specific points in the process where local governments can exercise some discretion, including the types of exemptions offered, how to ensure that exemptions are properly awarded and the use of alternative methods for raising revenue.

Local governments or public authorities own 20 of the State’s 27 municipal solid waste landfills, the type of landfills that take in most of what we typically think of as “garbage”—residential, commercial and institutional waste. This report examines the role of local governments in solid waste management, with particular attention to the issues they confront as municipal solid waste landfill owners.

Malicious software, or malware, refers to software programs that are designed to harm computer systems. These programs can wreak havoc on both systems and electronic data by, for example, deleting files, gathering sensitive information such as passwords without the computer user’s knowledge and making systems inoperable. Computer users can inadvertently install malware on their computers by many methods, including opening email attachments, downloading content from the Internet or merely visiting infected websites.

This guide is a resource for those governing bodies and officials who are responsible for preparing, developing, and monitoring the annual budget. The following is an overview of the information contained in this guide: • Who is Responsible? • Information Used to Prepare the Budget • Budget Preparation Process • Putting the Tentative Budget Together • Implementing the Budget • Monitoring the Budget