2019 Annual Report on Local Governments - osc.state.ny.us · The State of Local Governments. This annual report focuses on local fiscal years ending (FYE) in 2018, the latest data

New York State Comptrol ler

THOMAS P. DiNAPOLI

COMPTROLLEROffice of the NEW YORK STATE

2019 Annual Report On Local Governments

FEBRUARY 2020

20191Industrial Development AgenciesOffice of the New York State Comptroller 2019 Annual Report

Table of Contents

Division of Local Government and School Accountability: Mission and Goals 2

A Message From New York State Comptroller Thomas P. DiNapoli 3

The State of Local Governments 5Revenues ..................................................................................................................................... 6

Expenditures .............................................................................................................................. 10 Debt ........................................................................................................................................... 12

Fiscal Stress .............................................................................................................................. 15 Risks and Opportunities............................................................................................................. 16

Legislation Affecting Local Governments 23

Services and Resources 25Audits and Oversight ................................................................................................................. 25 Local Official Training ................................................................................................................ 27 Research on Local Governments .............................................................................................. 27 Justice Court Fund .................................................................................................................... 28

Local Government Data 29

Financial Data Summary Table 30

Notes 31

Local Government and School Accountability Contacts 33

Division of Local Government and School Accountability

2 2019 Annual Report Office of the New York State Comptroller

Mission and GoalsThe mission of the Division of Local Government and School Accountability

is to serve taxpayers’ interests by improving the fiscal management of municipalities and school districts in New York State.

To achieve our mission, we have developed the following goals:

•Enableandencouragelocalgovernmentofficialstomaintainorimprovefiscalhealthbyincreasingefficiencyandeffectiveness,managingcosts,improvingservicedelivery,andaccountingforand protecting assets.

• Promote government reform and foster good governance incommunitiesstatewidebyprovidinglocalgovernmentandschoolofficialswithup-to-dateinformationandexperttechnical assistance.

A Message FromNew York State Comptroller Thomas P. DiNapoli

AsStateComptroller,oneofmymostimportantresponsibilitiesisto monitor the financial operations of the State’s local governments. In2019,theOfficeoftheStateComptroller(OSC)continuedtofostertheefficientuseoftaxpayers’dollarsinmanyways,includingcompletingover350auditsofmunicipalities,schooldistrictsandotherlocalentities,trainingnearly8,000localgovernmentofficialsandstaff,andgatheringandreportinglocalgovernmentfinancialdata.

OSC’s website is a valuable resource for those interested in local governmentfinancialinformation.Asalways,userscanaccessfinancialreportsforindividuallocalgovernments;theycannowalsoconducttheirownanalysiswithouruser-friendlyinteractive

dashboards.Ofcourse,visitorscanalsouseOpenBookNewYorktolearnaboutspecificentitiesor download comprehensive datasets that compare all entities within a class of local government. These resources are available to help local officials perform their duties and keep the public informed of what is happening with their local tax dollars.

ThevastmajorityofNewYork’slocalgovernmentsandschooldistrictsarenotinfiscalstress,accordingtoourFiscalStressMonitoringSystem,butchallengesremain.Ever-changingfiscalrelationships with the State often raise concerns for local officials and require ongoing attention. Whatevertheenvironment,myofficewillcontinuetoprovideinformation,assistanceandguidancetolocalofficialsandtaxpayers.Inadditiontoourauditsandbudgetreviews,weprovidein-personandonlinetraining,collectandpostextensivelocalgovernmentfinancialdata,andpublishresearch reports on topics of interest.

The Office of the State Comptroller and the Division of Local Government and School Accountabilityremaincommittedtoprovidingthepublicwiththebestinformationavailableaboutlocalgovernments.Ihopeyoufindthisreportuseful,andIencourageyoutovisitourwebsiteandfollowusonFacebook,TwitterandYouTubeforthelatestonourwork.

Sincerely,

ThomasP.DiNapoli State Comptroller


The State of Local GovernmentsThisannualreportfocusesonlocalfiscalyearsending(FYE)in2018,thelatestdataavailableforallclassesoflocalgovernmenttogether,anddescribessomeofthefactorsdrivingchangesinlocalrevenues,expendituresandindebtednessovertime.NewYorkCityisexcludedfromthisanalysisunless otherwise indicated.1

Thisreportfeaturesseveralone-page“dashboards”–chartsthat,takentogether,provideaquickoverviewofmajoraspectsoflocalgovernmentfinances.Dashboardsforrevenues,expendituresanddebtaccompanythesectionsthatfocusontheseareas.Additionaldashboardsofferseparatepresentationsforeachclassofgovernment(counties,cities,towns,villages,firedistrictsandschooldistricts)includedinthisreport.AnaggregateFYE2018financialdatatableisincludedattheendofthereport.Additionally,weofferasetofinteractivedashboardsonlinetoenableuserstoviewdataforindividualcounties,cities,towns,villagesandschooldistricts.


Revenues

Totalrevenuesforlocalgovernmentswere$82.7billionforthelocalfiscalyearendingin2018.Overthelastdecade,totallocalrevenueshavegrownatacompoundaveragerateof1.9percentperyear.Schooldistrictrevenuesamountedto$41.7billion,alittlemorethanhalfofthetotal,andcountiesgenerated$24.7billion,almost30percent.Cities,towns,villagesandfiredistrictscombinedreported$16.2billion(20percent).Thethreemajorrevenuesourcesformostlocalgovernmentswerepropertytaxes,Stateaid,andsalesandusetaxes.(SeetheRevenuesDashboard.)

Property Taxes

Therealpropertytaxisthelargestsourceofrevenueforlocalgovernments,generating$35.7billion,or43percentofallrevenueinFYE2018.LocalgovernmentsaresubjecttotwoseparatepropertytaxlimitsinNewYork:thetaxlevylimit(“taxcap”)andtheConstitutionalTaxLimit.

Real Property Tax CapThetaxcaplimitsyear-over-yearlevygrowthto2percentannuallyortheinflationrate,whicheveris lower.2Between2013and2018,lowinflationrates kept the allowable levygrowthfactor(ALGF)under 2 percent. The ALGFs calculated for municipalities with fiscal yearsendingin2017approached zero. While the rate rose to 2 percent formostofFYE2019and2020,morerecentinflation rates have caused the ALGF to be under2percentforFYE2021.(SeeFigure1.)


0.0%

0.5%

1.0%

1.5%

2.0%

2.5%

01/01

/1205

/01/12

09/01

/1201

/01/13

05/01

/1309

/01/13

01/01

/1405

/01/14

09/01

/1401

/01/15

05/01

/1509

/01/15

01/01

/1605

/01/16

09/01

/1601

/01/17

05/01

/1709

/01/17

01/01

/1805

/01/18

09/01

/1801

/01/19

05/01

/1909

/01/19

01/01

/2005

/01/20

Allowable Levy Growth Factors Affecting FYE 2017

Maximum Allowable Levy Growth Factor

Source:OfficeoftheNewYorkStateComptroller(OSC).

Allowable Property Tax Levy Growth Factor by Fiscal Year Beginning Date

Figure 1


Revenues by Source

Trends in Total Revenues

Source: OSCNotes: Includes New York State counties, cities, towns, villages, school districts and fire districts except New York City. The annual growth rate for 2008 to 2018 is the compound annual growth rate. Real property tax revenues also include other real property tax items such as payments in lieu of taxes (PILOTs) and school tax relief (STAR payments). Other local taxes and revenues include other non-property taxes, charges to other governments, use and sale of property, and other local revenues.

Fiscal Year Ending in 2018Revenues - All Major ClassesState aid grew at an

annual rate of

2.1%over 10 years

Total revenues grewat an annual rate of

1.9%over 10 years

School districtsreceived

62.8%of real property taxes

Federal aidtotaled

$4.5billion

0.0%0.5%1.0%1.5%2.0%2.5%3.0%3.5%4.0%

Year-Over-Year Change

Revenue growth has been slower in recent years than it was pre-recession

$35.7(43%)

$10.5(13%)

$5.6(7%)$6.0(7%)

$20.4(25%)

$4.5(5%)

Total Dollars (in billions)

$83billion

80

100

120

140

160

180Trend (Indexed FYE 2008 = 100)

Federal aid increased in response to recession

T

Percentage of Total for Each Class

Annual Growth Rate

Revenue Sources County City Town VillageSchool District

Fire District

Real Property Taxes 23.1% 25.9% 53.6% 48.5% 53.7% 93.3%

Sales and Use Taxes 33.8% 18.9% 9.6% 6.0% 0.7% 0.0%

Charges for Services 9.6% 19.9% 13.9% 27.6% 0.9% <0.1%

Other Local Taxes and Revenues 11.4% 12.3% 12.8% 9.8% 3.1% 5.8%

State Aid 12.4% 17.8% 7.5% 5.8% 37.7% 0.4%

Federal Aid 9.6% 5.2% 2.5% 2.3% 3.9% 0.6%

2008 to 2018 2017 to 2018County 1.6% 2.5%

City 1.8% 2.1%

Town 1.9% 3.7%

Village 1.6% 2.0%

School District 2.2% 2.6%

Fire District 2.7% 4.1%

Total 1.9% 2.6%

Real PropertyTaxesSales and UseTaxesCharges for Services

Other Local Taxes and Revenues

State Aid

Federal Aid

Constitutional Tax Limit (CTL)

The CTL restricts the amountsofpropertytaxanycounty,cityorvillagemayraisebytaxingrealpropertyinanysinglefiscalyear,asa percentage of average fullvalueofrealproperty.3 Ifacounty,cityorvillageexceedsitsCTL,theState Comptroller must withhold State aid in the amount of the excess. Once a local government is within 80 percent of itsCTL,itsbudgetaryflexibilityisaffected,sincefull value decreases or levyincreasestendtopushittowardexceedingthelimit.Inthelastsixyears,thenumberofentitiesexhausting80percentormoreoftheirlimithasbeengrowing–from7inFYE2012to20inFYE2019.TheCityofJamestownwasat100percentofitsCTLin2017,2018and2019.4(SeeFigure2.)

State Aid

Stateaidisthenextlargestrevenuesourceforlocalgovernmentsoverall.Itisparticularlysignificantforschooldistricts,accountingfor38percentoftotalrevenuesinFYE2018.(SeeSchoolDistrictDashboard.)However,Stateaidalsorepresentsasignificantshareofrevenuesforotherlocalgovernments,whetherforsocialserviceprogramsincounties,forhighways(mostlyincitiesandtowns)orasunrestrictedmunicipalaid(mainlyincities).Stateaid,especiallytoschooldistricts,increasedbetween2008and2018,withmostofthisgrowthoccurringinthesecondhalfofthedecade and following earlier decreases.


2 26

9

15

20

26 26

1815

11 10 97 8

1012

1418

0

5

10

15

20

25

30Over 90%80% to 90% 20 20

Source:OSC.ExcludesNewYorkCity.

Municipalities with 80 Percent or More of Their CTL ExhaustedFigure 2

Selected Statistics on Local Sales Tax CollectionsFigure 3

Year-Over-YearChangebyQuarter,2014Q4through2019Q4

Source:NewYorkStateDepartmentofTaxationandFinance,withcalculationsbyOSC.Includescountyandcitysalestaxes. Notes:IncludesNewYorkCity(NYC).Adjustedforcorrectionadding$238milliontocollectionsforNYCincalendaryear2015.

Annual Growth in 2019 Compared to 2018byRegion

Sales Tax

At33.8percentoftotalrevenues,thesalestaxisthelargestsourceofrevenueforcounties.Itisalsoanimportantsourceofrevenueforcities(18.9percent)andtowns(9.6percent).

Aftergrowingslowlyin2015and2016,salestaxcollectionsgrewmorerapidlyfrom2017onward.Indeed,mostupstateregionsexperiencedsignificantcollectionsgainsin2018,withmoremodestgrowthin2019.Overall,in2019localsalestaxcollectionsintheStateincreasedannuallyby4.7percent.5(SeeFigure3.)


2.4%

0.8%

3.8%

7.2%

3.1%

5.6%

0%1%2%3%4%5%6%7%8%9%

2014Q4through2019Q4

Source:New YorkStateDepartmentofTaxationandFinance,withcalculationsbyOSC.Includescountyandcitysalestaxes.Notes:IncludesNewYorkCity(NYC).Adjustedforcorrectionadding$238milliontocollectionsforNYCincalendaryear20

Annual Growth in 2019 Compared

5.0%

7.4%

3.6%

3.9%

3.3%

3.4%

3.5%

4.1%

2.3%

4.3%

New York City

Mid-Hudson

Long Island

Western New York

Southern Tier

North Country

Mohawk Valley

Finger Lakes

Central New York

Capital DistrictUp

stat

eDo

wnst

ate

Expenditures

Totalexpendituresbylocalgovernmentswere$85.8billioninFYE2018.6(SeeExpendituresdashboard.)Halfofthisspendingwasbyschooldistricts,withcountiesaccountingfor30percentoflocalgovernmentexpenditures.(SeeFigure4.)

Spendingcanbeexaminedby“function”and“object”ofexpenditure.

By FunctionA functional presentation of expenditures describes what general purpose the spendingisfor,suchaspublicprotectionortransportation.Statewide,educationrepresents the largest function of government,becauseschooldistrictexpendituresarealmostentirelyinthiscategory.Expendituresinsupportoflocalgovernmentlegislative,judicialandexecutiveoperations,andfinancialservicesare part of the general government category,thesecondlargestfunction.Functional presentations for individual entities are available in the interactive data being released with this report.

By Object The object of expenditure refers to the items purchased or services obtained in ordertocarryoutafunction.7 These include personalservices(salaries),employeebenefits,equipmentandcapitalpurchases,suppliesanddebtservice.Employeecosts(salariesandbenefitstogether)accountedforoverhalfofexpendituresbylocalgovernments,rangingfrom36percentofall expenditures for counties to 66 percent forschooldistricts.Overthepasttenyears,employeebenefitshavebeenthefastestgrowing component of local government expenditures,increasingatacompoundannual rate of 3.7 percent from 2008 to 2018,evenastotalexpendituresonlygrewby1.8percentperyear.

Fire Districts, $0.9 ,

1%

School Districts, $43.1 , 50%

Villages,$3.1 , 4%

Towns, $8.2 ,9%

Cities, $5.2 ,6%

Counties,$25.4 , 30%

Source:OSC.Basedonlocalfiscalyearend.ExcludesentitiesthathadnotfiledtheirfinancialreportsbyOctober31,2019.ExcludesNewYorkCity.

Total Expenditures by Class of Local Government Fiscal Year End 2018 (In Billions)

Figure 4

School Districts, $43.1, 50%

Fire Districts,$0.9, 1%

Towns,$8.2, 9%

Counties,$25.4, 30%

Villages,$3.1, 4%

Cities,$5.2, 6%


$2.6

$1.4$1.7

$2.3

$2.9 $2.9

$0.0

$0.5

$1.0

$1.5

$2.0

$2.5

$3.0

$3.5

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

School DistrictsOther

Counties

Source:OSC.Basedonlocalfiscalyearend."Other"includescities,towns,villagesandfiredistricts.ExcludesNewYorkCity.

Expenditures on Equipment and Capital OutlayFigure 5

(In B

illio

ns)

Total Expenditures by Object

Selected Expenditures by Function

Source: OSCNotes: Includes New York State counties, cities, towns, villages, school districts and fire districts except New York City. The annual rate for 2008 to 2018 is the compound annual growth rate. Debt service includes payments made on principal and interest. The "Other" category of selected expenditures by function includes health, sanitation, economic development, culture and recreation, community services and utilities.

Expenditures - All Major Classes Fiscal Year Ending in 2018

Employee benefits grewat an annual rate of

3.7%over 10 years

Total expenditures grewat an annual rate of

1.8%over 10 years

School districts accounted for

50.2%of total spending

Salaries and benefits accounted for

53.7%of total spending

$30.0(35%)

$16.1(19%)

$27.1(32%)

$7.1(8%)

$5.5(6%)

Personal Services

Employee Benefits

Contractual Items

Equipment and Capital Outlay

Debt Service


$86billion

80

100

120

140


$13.1

$26.6

$6.8$4.3

$5.7$7.7

GeneralGovernment

Education

Public Safety

Transportation

Social Services

Other


90

100

110

120

130

Trend (Indexed FYE 2008 = 100)

T

Percentage of Total for Each Class

Object of Expenditure County City Town VillageSchool District

Fire District

Personal Services 21.2% 34.9% 27.2% 29.3% 45.3% 18.6%

Employee Benefits 14.6% 24.9% 16.6% 17.8% 21.0% 20.1%

Contractual Items 52.1% 20.2% 31.5% 28.9% 21.2% 28.1%

Equipment and Capital Outlay 6.6% 12.0% 14.2% 16.2% 6.7% 26.2%

Debt Principal 3.5% 5.9% 8.3% 6.1% 4.5% 5.3%

Debt Interest 1.9% 2.1% 2.0% 1.8% 1.4% 1.7%


Forseveralyearsfollowingthe2008financialcrisis,expendituresonequipmentandcapitaldeclined,althoughtheyhaverecoveredsince2014.Thedeclinewasmostnoticeableforschooldistricts,whereexpendituresdroppedby42percentfrom2010to2014.(SeeFigure5.)Thespendinglaginthisareacouldindicatethatlocalgovernmentsmayhavedeferrednecessaryinfrastructureinvestmentsandothercapitalimprovements,whichcanleadtohigherspendinglater.However,in2018equipmentandcapitalexpenditureswerebackatnear2010levelsforschooldistrictsandat10-yearhighsforcounties and certain other local governments.8

Debt

Mostlocalgovernmentsthatissuedebtareborrowingforcapitalormajorequipment,suchaswaterandsewersystems,roads,bridges,buildingsanditemssuchasvehiclesandcomputersystems.9 The“periodofprobableusefulness”ofacapitalassetsetsthemaximumperiodthatthelocalgovernmentcanrepaythisdebt.However,incertaincases,debtcansignalfiscalstress,suchasanoverrelianceonlong-termdebt,excessiveuseofshort-termdebt—andintheworstcases—needingState-authorizeddeficitfinancinginordertoremainsolvent.Onemeasureofthecapacitytosupportdebtisdebtasapercentageoftotalrevenues.(SeeDebtDashboard.)

Outstanding Debt

AttheendofFYE2018,localgovernmentshad $43.4 billion in debt outstanding. This represents a 10 percent increase from the debtoutstandingin2008.However,debtoutstanding is still less than 2010 levels. SchooldistrictdebthasincreasedslightlyfromFYE2017afterdecliningsignificantlyfrom 2010 to 2016. Debt for most other typesofgovernmentincreasedoverthelastdecade,withlargerincreasesforcountiesandfiredistricts.(SeeFigure6.)

$13.4

$17.1

$13.1

$0

$5

$10

$15

$20

$25

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

School Districts

Counties

Other

Source:OSC.Basedonlocalfiscalyearend."Other"includescities,towns,villagesandfiredistricts.ExcludesNewYorkCity.

Debt Outstanding by Class of Local GovernmentFigure 6

(In B

illio

ns)


Total Debt Outstanding

Short-Term Debt Outstanding

Debt Service

Source: OSCNotes: Includes New York State counties, cities, towns, villages, school districts and fire districts except New York City. The annual rate for 2008 to 2018 is the compound annual growth rate. Debt service includes payments made on principal and interest. Short-term debt includes revenue anticipation notes, tax anticipation notes, budget notes and deficiency notes. Shares of debt that are less than 1 percent are not shown in the pie charts above.

Debt - All Major Classes Fiscal Year Ending in 2018

10.7% 10.9%

0.7% 1.2%

2.9%

0.1%

Percentage of Entities in Each Class That Have Short-Term Debt

5.5%

8.5%

11.1%

8.5%

6.1%7.1%

2.6%

7.3%

4.0%

6.9% 6.5%4.8%

Counties Cities Towns Villages SchoolDistricts

FireDistricts

As a Share of Total Revenue

Med

ian

Aggr

egat

e

$0

$1

$2

$3

$4

$5

$6Trend (in billions)

Principal

Interest

Local governmentspaid

$5.5billion in debt service

Total debt grew atan annual rate of

1.0%over the last 10 years

School districtsaccount for

39.4%of debt outstanding

Short-term debt was issued by

2.1%of local governments

$1,056(88%)

$57(5%)

$70(6%)

Counties

Cities

Towns

Villages

School Districts

Fire Districts

Total Dollars (in millions)

$1.2billion

80

100

120

140


$13.4(31%)

$3.5(8%) $6.1

(14%)$2.4(6%)

$17.1(40%)$0.5

(1%)

Counties

Cities

Towns

Villages

School Districts

Fire Districts


$43billion


Debt Service

Totaldebtservicepayments(principalandinterest)increasedby7.2percentbetween 2008 and 2018. Even this modestincreasewasentirelydueto a 16 percent increase in principal payments;interestpaymentsactuallydeclinedby12percentduringthisperiod.(SeeFigure7.)Thisisapositivedevelopment,sinceitsuggestslocalgovernmentsarepayingoffoutstandingdebtmorequickly.Thiswouldallowforalong-termreductionindebtservicepayments,increasingfinancialflexibility.

Short-Term Debt

Localgovernmentscanfindthemselvesneedingtoborrowtohelpthemaddressatemporarycashflowproblem.Thismaystemfromunanticipatedexpenditures(e.g.,anaturaldisasterorotherunforeseeableevent)orcashflowtimingissues(e.g.,expenditurepaymentsduebeforerevenuesarecollected).10However,asnotedabove,short-termdebtcanalsoindicatethatalocalgovernmentisnotmanagingitsfinanceseffectively,andincreasingrelianceonshort-termdebtissuancecanbeasignoffiscalstress.In2018,localgovernmentshad$1.2billioninoutstandingshort-termdebt,althoughonly2.1percentofalllocalgovernmentsreportedhavingany.Countiesissuedthelargestamountofshorttermdebt,accountingfor88percentofthetotal.

Deficit Financing

Inseverecasesoffiscalstress,whererecurringrevenuehasfailedtofundcurrentoperations,alocalgovernmentorschooldistrictmayseekassistancefromtheStatetoenactaspeciallawthatwouldallowthemtoissuedeficit-financingbonds.Thesebondsaremeanttoassistalocalgovernmentorschooldistrictinresolvingitscurrentbudgetshortfalls.Through2018,eightlocalgovernmentshavereportedoutstandingdeficit-financingbonds.11In2019,theCityofAmsterdamwasalsoauthorizedtoissuedeficit-financingbondsofupto$8.3millionthatmayberepaidovertenyears.12

$0.0$0.5$1.0$1.5$2.0$2.5$3.0$3.5$4.0$4.5

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Principal

Interest

Source:OSC.Basedonlocalfiscalyearend.ExcludesNewYorkCity.

Debt Service – Interest and Principal PaymentsFigure 7

(In B

illio

ns)


Fiscal Stress

According to the Comptroller’s Fiscal Stress Monitoring System(FSMS),35localgovernments and 26 school districts were in fiscalstressinFYE2018,decliningslightlyfrom37local governments and 26 school districts for the yearprior.13

Cities and counties are generallymorelikelythan other classes of local government to show signs of fiscal stress.InFYE2018,thepercentageofcountiesinstressdecreasedslightly,butthepercentageofcitiesinfiscalstressincreasedsubstantially.IndividualscoresandmoreinformationaboutFSMSareavailableat www.osc.state.ny.us/localgov/fiscalmonitoring.14(SeeFigure8.)


17.9%14.5%

1.1% 2.0%3.9%

14.3%

22.6%

0.8% 1.6%3.9%

Counties Cities Towns Villages School Districts

2017 2018

Source:OSC.Basedonlocalfiscalyearend.Thisanalysisincludesonlymunicipalitiesthatfiledconclusivedatawith OSC in time to receive a fiscal stress score.

Percentage of Municipalities in a Fiscal Stress Category by YearFigure 8

http://www.osc.state.ny.us/localgov/fiscalmonitoring/index.htm

http://www.osc.state.ny.us/localgov/fiscalmonitoring.14

Risks and Opportunities

While most local governments and school districts are not in fiscal stress according to OSC’s Fiscal StressMonitoringSystem,theycontinuetofacefinancialpressuresonmanyfronts.

HealthinsurancepremiumratesintheStatecontinuetoincrease,andbasedondatareportedbylocalgovernments,expendituresonequipmentandcapitalmayhavebeendeferredinprioryears,which can lead to rising expenses in the future.15Onapositivenote,employercontributionratesfortheNewYorkStateandLocalRetirementSystem(NYSLRS)remainflatforStateFiscalYear(SFY)2020-21—theseventhstraightyearthepensioncontributionratehaseitherbeenloweredoressentiallykeptflat.16

Ontherevenueside,thepropertytaxcaphasrecentlydippedbelowthe2percentmaximum,which will impact how much local governments and school districts can raise through tax levies withoutseekinganoverride.Inafewcases,suchastheCityofJamestown,theCTLwillcontinuetoconstraintheabilityoflocalgovernmentstoincreasetaxlevies.Inaddition,theSFY2019-20EnactedStateBudgetmadecountiesresponsibleforfunding$59millioninpaymentstotownsandvillagesthathadpreviouslyreceivedfundingfromtheState’sAidandIncentivesforMunicipalities(AIM)program.17

ThefutureholdsbothriskandpromiseforNewYork’slocalgovernments.Stateaidisanimportant revenue source for school districts and most other local government entities; the State currentlyfacesbudgetarychallengesthatmayresultinactionstolimitlocalassistanceorshiftcoststolocalities.Atthelocallevel,newtechnologies,suchasinteractiveonlinecommunicationwithresidents,trackingsoftwareonmunicipalequipmentandstreetlightswithupgradedLEDtechnology,arereshapinghowlocalgovernmentservicesaredeliveredacrosstheState.Thishastremendouspromiseforgreaterefficiencyandbetterserviceprovision,butalsoopensthedoortosignificant new risks in keeping data about both residents and government operations secure.18

Localgovernmentsshouldcontinuetobudgetconservativelyandseekinnovativesolutionsthatcontain costs while enabling them to provide needed services. Exploring shared services to achievesavingsorimprovequalitymaybeavaluablestrategy.19Ultimately,anintegratedmultiyearplanningprocesscanbeofgreatassistanceinmeetingallthesechallengesandinidentifyingfutureopportunitiestoimproveoperationsandfinances.TheState'sFinancialRestructuringBoardforLocalGovernmentshasfundingavailabletohelpeligiblemunicipalitiesengageinmultiyearplanningwiththeassistanceofanexternaladvisor.(Seefrb.ny.gov.)

On the following pages are dashboards that summarize financial data for counties, cities, towns, villages, school districts and fire districts.


http://www.frb.ny.gov

Revenues by Source

Expenditures by Object

Debt Trends

Fiscal Year Ending in 2018Financial Data for Counties (57 Total)

Notes: Includes New York State counties except the five boroughs of New York City. The annual growth rate for 2008 to 2018 is the compound annual growth rate. Real property tax revenues shown above also include other real property tax items such as payments in lieu of taxes (PILOTs) and school tax relief payments (STAR payments).

Source: OSC.

Total debt outstanding amounted to

$13.4billion

Real property taxesaccounted for

23.1%of total revenues


3.0%over 10 years

Total revenues grew atan annual rate of

1.6%over 10 years

$5.7(23%)

$8.4(34%)

$2.4(10%)

$2.8(11%)

$3.1(12%) $2.4

(10%)


$25billion

80

100

120

140



60

80

100

120


$5.4(21%)

$3.7(15%)

$13.2(52%)

$1.7(7%)

$1.4(5%)

PersonalServices

EmployeeBenefits

ContractualItems

Equipment andCapital Outlay

Debt Service


$25billion

0%

2%

4%

6%

8%

10%

12%Debt Service Share of Total Revenues

$0$2$4$6$8

$10$12

$16$14

+30.3%over 10 years

+2.7%annual rate

Debt Outstanding (in billions)



State Aid

Federal Aid


Revenues by Source


Debt Trends

Source: OSC. Notes: Includes New York State cities except New York City. The annual growth rate for 2008 to 2018 is the compound annual growth rate. Real property tax revenues shown above also include other real property tax items such as payments in lieu of taxes (PILOTs) and school tax relief payments (STAR payments).

Financial Data for Cities (61 Total) Fiscal Year Ending in 2018


$3.5billion




4.4%over 10 years


1.8%over 10 years

$1.3(26%)

$0.9(19%)

$1.0(20%)

$0.6(12%)

$0.9(18%) $0.3

(5%)


$4.9billion

80

100

120


80

100

120

140


$1.8(35%) $1.3

(25%)

$1.0(20%)$0.6

(12%)

$0.4(8%)

PersonalServices

EmployeeBenefits

ContractualItems


Debt Service


$5.2billion

0%

2%

4%

6%

8%

10%


$0

$1

$2

$3

$4

$5Debt Outstanding (in billions)

+4.3%over 10 years +0.4%

annual rate



State Aid

Federal Aid


Revenues by Source


Debt Trends

Financial Data for Towns (933 Total) Fiscal Year Ending in 2018

Source: OSC. Notes: Includes New York State towns. The annual growth rate for 2008 to 2018 is the compound annual growth rate. Real property tax revenues shown above also include other real property tax items such as payments in lieu of taxes (PILOTs) and school tax relief payments (STAR payments).


$6.1billion




4.4%over 10 years


1.9%over 10 years

$4.1(54%)

$0.7(10%)

$1.1(14%)

$1.0(13%)

$0.6(7%)

$0.2(3%)


$7.7billion

60

80

100

120

140

160

180



80

100

120

140


$2.2(27%)

$1.4(17%)

$2.6(32%)

$1.2(14%)

$0.9(10%)

PersonalServices

EmployeeBenefits

ContractualItems


Debt Service


$8.2billion

0%

2%

4%

6%

8%

10%


$0$1$2$3$4$5$6$7


+22.1%over 10 years

+2.0%annual rate



State Aid

Federal Aid


Revenues by Source


Debt Trends

Fiscal Year Ending in 2018

Source: OSC. Notes: Includes New York State villages. The annual growth rate for 2008 to 2018 is the compound annual growth rate. Real property tax revenues shown above also include other real property tax items such as payments in lieu of taxes (PILOTs) and school tax relief payments (STAR payments).

Financial Data for Villages (535 Total)


$2.4billion




4.2%over 10 years


1.6%over 10 years

$1.4(49%)

$0.2(6%)

$0.8(28%)

$0.3(10%)

$0.2(6%)

$0.1(2%)



State Aid

Federal Aid


$2.9billion

60

80

100

120

140



60

80

100

120

140


$0.9(29%)

$0.5(18%)

$0.9(29%)

$0.5(16%)

$0.2(8%)

PersonalServices

EmployeeBenefits

ContractualItems


Debt Service


$3.1billion

0%

2%

4%

6%

8%

10%


$0.0

$0.5

$1.0

$1.5

$2.0

$3.0

$2.5

+25.3%over 10 years +2.3%

annual rate



Revenues by Source


Debt Trends

Financial Data for School Districts (691 Total) Fiscal Year Ending in 2018

Source: OSC. Notes: Includes school districts outside of New York City. The annual growth rate for 2008 to 2018 is the compound annual growth rate. Real property tax revenues shown above also include other real property tax items such as payments in lieu of taxes (PILOTs) and school tax relief payments (STAR payments). Shares that are less than 1 percent are not shown in the charts above.


$17.1billion




3.7%over 10 years


2.2%over 10 years

$22.4(54%)

$1.3(3%)

$15.7(38%)

$1.6(4%)


$42billion

6080



60

80

100

120

140


$19.5(45%)

$9.0(21%)

$9.1(21%)

$2.9(7%)

$2.5(6%)

PersonalServices

EmployeeBenefits

ContractualItems


Debt Service


$43billion

0%

2%

4%

6%

8%

10%


$0

$5

$10

$15

$20

$25

-5.8%over 10 years

-0.6%annual rate




State Aid

Federal Aid


Revenues by Source


Debt Trends

Fiscal Year Ending in 2018

Source: OSC. Notes: Includes New York State fire districts. The annual growth rate for 2008 to 2018 is the compound annual growth rate. Real property tax revenues shown above also include other real property tax items such as payments in lieu of taxes (PILOTs) and school tax relief payments (STAR payments). Shares that are less than 1 percent are not shown in the charts above.

Financial Data for Fire Districts (896 Total)


$491million




4.6%over 10 years


2.7%over 10 years

$785(93%)

$49(6%)

Real PropertyTaxes

Other Local Taxesand Revenues


$841million

60

80

100

120


60

80

100

120

140


$160(19%)

$173(20%)

$242(28%)

$225(26%)

$60(7%)

PersonalServices

EmployeeBenefits

ContractualItems


Debt Service


$860million

0%

2%

4%

6%

8%

10%


$0

$100

$200

$300

$500

$400

+43.5%over 10 years +3.7%

annual rate

Debt Outstanding (in millions)


Legislation Affecting Local Governments

Recently Enacted Legislation

LocalAuthorityTransparencyReforms Suspension of Board Members (Chapter 181 of the Laws of 2019) TheStateAuthoritiesBudgetOffice(ABO)nowhastheabilitytosuspendoneormoremembersofalocalauthority’sboardofdirectors,ortheauthority’schiefexecutiveofficer,upto90daysforfailuretofilerequiredreports.Thesereportsinclude,amongotherthings:financialstatementinformation;debtschedules;andprojectsundertakeninthelastyear.20 LocalauthorityofficialshavethreeyearstofilethesereportswiththeABObeforeasuspensionisissued.Whoeverappointedthepartythatissubjecttoasuspension—typicallyalocalgovernmentofficialorlegislativebody—mayreinstatethissuspendedmemberonlybyprovidingareason,inwriting,thatexplainshowtheyreachedtheirdecision.

Industrial Development Agencies (IDA) Meeting Recordings (Chapter 185 of the Laws of 2019) EachIDAisnowrequiredtostream,totheextentpracticable,allopenmeetingsandpublichearingson their website in real time. IDAs must post the video recording on their website within five business daysofthemeetingorhearingandmaintainthisrecordingforatleastfiveyears.

Enacted Legislation Proposed by OSCComptroller DiNapoli regularly advances legislative proposals to increase local government transparency and accountability. In 2019, the following legislation was enacted:

• Grants OSC Authority to Audit Local Development Corporations and Certain Other Organizations (Chapter 710 of the Laws of 2019)

Local governments have utilized local development corporations (LDCs), as well as certain other organizations controlled by municipal corporations and other governmental entities, as a means to indirectly finance local government operations and projects.

Such organizations are established as legally separate from a local government entity, but as a practical matter, they often function as an instrument and under the control of the local government.

This legislation addresses this reality and expands the Comptroller’s audit authority to include direct audits of private organizations that are under the control of one or more local government entities. Such audits will provide greater assurance that these organizations are operating in the public interest.


PropertyTaxesPermanent Property Tax Levy Limit (Tax Cap) (Chapter 59 of the Laws of 2019) TheSFY2019-20EnactedBudgetmadethepropertytaxlevylimit(referredtoasthe“taxcap”)permanent for local governments and school districts.Previously,thetaxcaplegislationwastiedtotheextensionofrentcontrolinNewYorkCityandscheduledtosunsetafterJune15,2020.

Changes in Property Tax Administration (Chapter 59 of the Laws of 2019) TheSFY2019-20EnactedBudgetmadeseveralchangesthatimpactthewaylocalgovernmentsadministerpropertytaxes.Thesechangesinclude:

• Allowing members of an assessing unit’sboard of assessment review to be appointedbythecountyatlocaloption.Eachappointedmember would have to be a resident of thecountybutwouldnothavetobearesidentofthe assessing unit. The board of assessmentreviewhastheauthoritytoreceive,reviewandresolvepetitionsbypropertyownersforassessment review and correction of errors.

• AllowingtheNewYorkStateDepartmentof Taxation and Finance to furnish certainrequiredpropertytaxnoticestoassessors,currentlysentthroughpostalmail,byemailor through a website posting.

• Requiringelectricgeneratingfacilitiestofileannual reports with Taxation and Financeshowingtheirinventory,revenuesandexpendituresfromthemostrecentfiscalyear.ThesereportscanassistTaxationandFinanceinaccuratelyvaluingtheseproperties.

OSC Legislative Proposals

Comptroller DiNapoli’s current legislative proposals affecting local governments include:

• Strengthening the ethics lawcovering local governmentsto prohibit municipal officers andemployees from acting in certainmatters in which they or theirrelatives have an interest andto require local codes of ethicsto include standards addressingnepotism, among other things.(A.7477/S.5548).

More information about the Comptroller’s current legislative proposals is available on the OSC website at: www.osc.state.ny.us/legislation/index.htm


http://www.osc.state.ny.us/legislation/index.htm

The Division issued 354 audits of local governments, school districts and local public authorities in 2019.21

49 financial condition audits found ineffective budgeting practices, excessive fund balance, and inadequate policies, records and reports.

7 accountability audits identified nearly

$625,000 of misappropriated local government assets.

591 property tax cap calculation reviews were conducted to help local governments comply with the tax cap law.

49

354

7$625,000

591

Services and Resources

Audits and Oversight

The Division of Local Government and School AccountabilityhelpstoadvancegovernmentreformandtransparencythroughouttheStatethroughitsauditandtechnicalassistancefunctions.Throughtheseefforts,theDivisionisabletoprovidelocalofficialsandtaxpayerswithanindependentanalysisoftheirlocalgovernments’financialcondition,aswellasrecommendingwaystoachievecostsavingsandefficiencies,strategiesforrevenue enhancements and methods to improve controls over operations and assets.

Our Audit Work

21 audits identified school districts that had retained excess or improper reserves.

36 identified school districts and local governments that had retained excess fund balance.

46 audits cited poor budgeting practices by school districts and local governments.

37 Information Technology (IT) security audits and 26 confidential IT letters revealed weaknesses potentially allowing for unauthorized access to confidential information, inappropriate use and/or exposure to ransomware threats.

74 accountability audits identified more than $13.3 million of misappropriated local government assets, recommended cost savings and revenue enhancement measures.

16 local governments and school districts exceeded their tax levy limits without a proper override.


Financial Condition HighlightsA school district overfunded several reserves by a total of $30.5 million, causing its tax levies to be higher than necessary.

For three fiscal years, a school district improperly paid for cafeteria workers’ health insurance expenditures of $307,896 from the general fund, when they should have been accounted in and paid from the cafeteria fund. Had these expenditures been paid from the cafeteria fund, it would have had a deficit fund balance of $393,551.

A town board did not fully understand the effect of appropriating fund balance each year and, as a result, the town accumulated excessive balances of about $1 million in its general fund and deficit fund balances of more than $1.1 million in its highway funds. When combined, this created a deficit fund balance totaling $165,826.

Accountability Audit HighlightsA volunteer fire association did not adequately safeguard cash assets totaling $426,719. Several officials used funds for questionable payments and debit card transactions, and fundraising money went unaccounted for. Although a previous CPA audit raised concerns over disbursements, officials did not take action.

A city did not adequately oversee the billing of emergency medical services (EMS). Because officials did not routinely reconcile medical services provided to amounts billed, the city did not receive revenues totaling $425,906 for unbilled services and inaccurate billings.

A regional planning board did not monitor loans totaling $2.3 million. During the application process, officials did not ensure all required documentation was submitted by borrowers to determine whether loans should be approved. Also, after loan funds were disbursed, officials did not follow-up with borrowers to determine how loan funds were used or whether any jobs were created, and delinquent loans were not properly enforced.

$30.5 million in overfunded

reserves

$393,551 deficit

Improper Accounting

$165,826 deficit

Inadequate Budgeting

$426,719misappropriation

$425,906 in lost revenue

$2.3 millionin unmonitored loans

Statewide Audits and Regional ProjectsThe Division undertakes audits and projects involving several local governments in a region or statewide. In 2019, the Division audited 19 schools and examined whether they implemented district-wide school safety and emergency response plans. Other topics included determining whether seven local governments and school districts procured electricity and natural gas through aggregators in a cost-effective manner and whether town assessors properly administered real property tax exemptions.

19 incomplete

school safety plans


Local Official Training

TheDivisionprovidesacomprehensivearrayoftrainingopportunities,includingaccountingschools,statewideandregionalconferences,leadershipinstitutes,workshopsandwebinarsthroughTheAcademyforNewYorkState’sLocalOfficials.These programs allow Division staff to develop and maintain strong relationships with local officials across the State and to share critical knowledge that helps officials fulfill their responsibilities.

Research on Local Governments

The Division produces a wide range of research productsthatinformOSC’slegislativepolicyagenda,help local officials understand the factors affecting the fiscal condition of their municipalities and school districts,andassistthepublicinaccessingandunderstanding local government data.22

In2019,theDivisionpublishedreportsonavarietyoftopics,including:

• Advanced technology in local governments• Constitutional tax limit• School safety• Local government debt trends and practices• The economy of the Long Island Region• Housing foreclosure update• Industrial development agencies• Sales tax collection updates• Fiscal Stress Monitoring System results.

Divisionpublicationsareavailableat: www.osc.state.ny.us/localgov/researchpubs/index.htm


Nearly

8,000Attendees

Training Highlights and Resources

In 2019, the Division conducted 120 training sessions for local officials and staff at statewide, regional and online events, with total attendance of over 8,000. 120

TrainingSessions

The Academy for New York State’s Local Officials delivers a focused curriculum to help local officials carry out their duties. Local officials can search for training by both job role and topic. Previously recorded webinars, along with related presentation materials, can be accessed anytime. A calendar of upcoming events is also available: www.osc.state.ny.us/localgov/academy/index.htm.

http://www.osc.state.ny.us/localgov/researchpubs/index.htm

http://www.osc.state.ny.us/localgov/academy/index.htm

Justice Court Fund

TheDivisioniscustodianoftheJusticeCourtFund(JCF),establishedtoaccountfortherevenuesfromfinesandpenaltiescollectedbytheState’stownandvillagejusticecourts,theDepartmentofMotorVehiclesAdministrativeAdjudicationBureaus,andotherparkingandtrafficfeesassessedbycertainlocalgovernments.23

InSFY2018-19,theJCFprocessedover24,000townandvillagejusticecourtmonthlyreportsanddistributedapproximately$605millioninfines,fees,surchargesandforfeiturestolocalgovernmentsandtheState,derivedfromtheadjudicationofmotorvehicle,criminal,civilandother cases at the local government level.

MoreinformationisavailableabouttheJusticeCourtFundonOSC’swebsite:https://www.osc.state.ny.us/localgov/finreporting/jcef/index.htm


https://www.osc.state.ny.us/localgov/finreporting/jcef/index.htm

Local Government Data

Open Book New York

Fiscal Stress Monitoring System

Financial Data for Local Governments

Real Property Tax Rates and Levies

Local Government Entities

The Comptroller's online resource for data on local governments and school districts, State contracts, public authorities and State spending and payments.www.openbooknewyork.com/index.htm

Full results for all municipalities and school districts on all of the fiscal stress indicators, plus the ability to download all of the underlying data, along with reports and interactive tools to explore and understand the results.www.osc.state.ny.us/localgov/fiscalmonitoring/index.htm

Detailed financial datasets covering up to 23 years for local governments, school districts, fire districts, industrial development agencies and other local government entities. www.osc.state.ny.us/localgov/datanstat/findata/index_choice.htm

Local government real property tax levies, taxable full value and full value tax rates from 2013 through 2019. www.osc.state.ny.us/localgov/orptbook/index.htm

OSC maintains a list of active local governments. The list is available for downloading in both pdf and spreadsheet formats.www.osc.state.ny.us/localgov/datanstat/entitytable.htm

OSC makes extensive data available onlinesothatlocalofficials,researchersand others interested in local governments and public finance can conduct their own researchandanalysis.


http://www.openbooknewyork.com/index.htm

http://www.osc.state.ny.us/localgov/fiscalmonitoring/index.htm

http://www.osc.state.ny.us/localgov/datanstat/findata/index_choice.htm

http://www.osc.state.ny.us/localgov/orptbook/index.htm

http://www.osc.state.ny.us/localgov/datanstat/entitytable.htm

Sum

mar

y of

Fin

ance

s fo

r Maj

or C

lass

es o

f New

Yor

k St

ate

Loca

l Gov

ernm

ent, FiscalYearE

ndingin2018

(ExcludingNew

YorkCity)

(All

dolla

r am

ount

s in

mill

ions

)C

ount

yC

ityTo

wn

Villa

geSc

hool

Dis

tric

tFi

re D

istr

ict

Tota

lPo

pulation-C

ensusEs

timates

11,143,461

2,196,825

8,911,247

1,88

0,719

N/A

N/A

FullVa

lueofRealP

roperty

$1,215,030.6

$126,040.4

$1,090,400.3

$263,361.3

$1,230,593.8

N/A

Deb

t Iss

ued:

Bonds

$1,172.8

$507

.5$1,006

.5$2

04.6

$2,292.0

$78.

9$5

,262

.3O

ther

Deb

t$1,868.6

$427

.7$3

71.7

$221

.9$2,812.4

$34.

2$5

,736

.5O

utst

andi

ng D

ebt:

Bonds(G

ross)

$11,519.4

$3,112.6

$5,346.0

$1,951.2

$13,491.3

$434

.1$3

5,85

4.5

Oth

er D

ebt

$1,862.6

$780

.2$7

81.0

$459

.1$3,629.8

$57.

2$7

,569

.9

Tota

l Out

stan

ding

Deb

t$1

3,38

2.0

$3,8

92.9

$6,1

27.0

$2,4

10.3

$17,1

21.1

$491

.2$4

3,42

4.4

Rev

enue

s:RealP

ropertyTaxes&

OtherRealP

ropertyTaxItems

$5,716.9

$1,259.0

$4,121.4

$1,392.0

$22,401.0

$784

.7$3

5,67

5.1

Sal

es a

nd U

se T

axes

$8,355.1

$918

.0$7

36.8

$171

.0$2

90.7

N/A

$10,

471.

5C

harg

es fo

r Ser

vice

s$2,382.4

$965

.6$1,070.5

$792

.4$3

66.1

$0.0

$5,5

77.1

OtherLocalTaxes&Revenues

$2,815.7

$595

.9$9

87.1

$281

.1$1,307.9

$48.

6$6

,036

.2

Tota

l Loc

al R

even

ues

$19,

270.

1$3

,738

.4$6

,915

.9$2

,636

.5$2

4,36

5.7

$833

.3$5

7,75

9.9

Sta

te A

id$3,070.3

$864

.6$5

76.3

$166

.0$15,734.8

$3.1

$20,

415.

2Fe

dera

l Aid

$2,378.0

$250

.9$1

92.4

$66.

6$1,624.0

$4.7

$4,5

16.6

Tota

l Sta

te a

nd F

eder

al R

even

ues

$5,4

48.3

$1,11

5.6

$768

.7$2

32.7

$17,

358.

9$7

.8$2

4,93

1.9

Tota

l Rev

enue

s $2

4,71

8.4

$4,8

54.0

$7,6

84.6

$2,8

69.2

$41,

724.

6$8

41.1

$82,

691.

8

Expe

nditu

res:

Pers

onal

Ser

vice

s$5,395.5

$1,797.8

$2,240.1

$903

.5$19,493.4

$159

.8$2

9,99

0.1

EmployeeBenefits

$3,715.3

$1,282.8

$1,370.2

$549

.0$9,025.9

$173

.3$1

6,11

6.5

Con

tract

ual I

tem

s$13,243.1

$1,042.9

$2,596

.9$8

91.1

$9,123.2

$242

.0$2

7,139

.3

Tota

l Cur

rent

Ope

ratio

ns$2

2,35

3.9

$4,1

23.5

$6,2

07.2

$2,3

43.6

$37,

642.

5$5

75.1

$73,

246.

0Eq

uipm

entandCapitalO

utlay

$1,683.3

$618

.9$1,172.8

$500

.2$2,865.1

$225

.4$7

,065

.7D

ebt S

ervi

ce

Prin

cipa

l$8

76.8

$305

.1$6

84.2

$187

.8$1,946.6

$45.

7$4

,046

.2In

tere

st$4

85.8

$109

.2$1

67.6

$54.

7$6

02.6

$14.

2$1

,434

.0

Tota

l Exp

endi

ture

s $2

5,39

9.8

$5,1

56.7

$8,2

31.8

$3,0

86.3

$43,

056.

8$8

60.5

$85,

791.

9

Sour

ces:OSC

andU.SCensusBureau,2018Po

pulationEs

timates.

Not

es:O

therre

alpropertytaxitemsincludepaym

entsinlieuoftaxes(P

ILOTs)a

ndschoo

ltaxre

lief(STA

R)subsidies.O

therlocaltaxesandre

venuesincludecharge

stoothergovernm

ents,

othern

on-propertytaxes,otherlocalrevenuesandtaxesonth

euseandsaleofproperty.


1 ThisreportusesdatareportedbylocalgovernmentstotheOfficeoftheStateComptroller(OSC)intheDivisionofLocalGovernmentandSchoolAccountability.Thedataarefromlocalgovernmentfiscalyearsendingin2018(FYE2018),thelatestavailableforalllocalgovernments.Datafrompriorfiscalyearsisusedforcomparativepurposes.AsmallnumberoflocalgovernmentsdidnotfileFYE2018annualfinancialreportsintimeforinclusionforthisreport.Formosttrendanalysesinthisreport,FYE2017 data was interpolated for the nonfiling entities.

2 Formoreinformationabouttherealpropertytaxcap,seeOSC’sRealPropertyTaxCapandTaxCapCompliancewebsiteat:www.osc.state.ny.us/localgov/realprop/index.htm;andtheNewYorkStateDepartmentofTaxationandFinanceandNewYorkStateDepartmentofState,Publication1000,The Property Tax Cap: Guidelines for Implementation,October2011,at: www.tax.ny.gov/pdf/publications/orpts/capguidelines.pdf.

3 FormoreinformationontheCTL,seewww.osc.state.ny.us/localgov/finreporting/ctl.htm.

4 SeeOSC,Hitting the Limit: The Constitutional Tax Limit and its Implications for Local Governments,August2019,at:www.osc.state.ny.us/localgov/pubs/research/ctl-implications-for-local-governments.pdf.

5 SalesandusetaxcollectiondataarefromtheAS570reportsproducedbytheNewYorkStateDepartmentofTaxationandFinance.Thesefigureswillnotexactlymatchthesalestaxrevenuedatausedelsewhereinthe report since sales tax collections reported on the AS570 are different from sales tax revenue reported bylocalgovernments.Also,seeOSC,Growth in Local Sales Tax Collections Remains Strong in 2019 Due to Robust Second Half,February2020,at:www.osc.state.ny.us/localgov/pubs/research/growth-in-local-sales-tax-collections-second-half-2019.pdf.

6 Expenditurestypicallyexceedrevenuesforlocalgovernmentsduetothewayinwhichfinancialreportsaccount for debt proceeds.

7 SeeOSC,AccountingandReportingManual,January2011,at:www.osc.state.ny.us/localgov/pubs/arm.pdf.

8 “Other”localgovernmentsincludescities,towns,villagesandfiredistricts.

9 SeeOSC,Local Government Debt Trends and Practices in New York State,November2019,atwww.osc.state.ny.us/localgov/pubs/research/local-government-debt-trends-practices-nys.pdf.

10Short-termdebtinthisreportreferstorevenueanticipationnotes,taxanticipationnotes,budgetnotesanddeficiencynotes.

11Localgovernmentswithoutstandingdeficit-financingbondsin2018includedtheCountyofRockland,CityofLockport,CityofLongBeach,CityofNewburgh,CityofOlean,CityofYonkers,TownofEastHamptonand Village of Suffern.

12 Chapter 531 of the Laws of 2019.

13OSC,FiscalStressMonitoringSystem:LocalGovernmentandSchoolDistrictsfiscalyearsendingin2017and2018,availableat:www.osc.state.ny.us/localgov/fiscalmonitoring/lists.htm.


Notes

http://www.osc.state.ny.us/localgov/realprop/index.htm

http://www.tax.ny.gov/pdf/publications/orpts/capguidelines.pdf

http://www.osc.state.ny.us/localgov/finreporting/ctl.htm

http://www.osc.state.ny.us/localgov/pubs/research/ctl-implications-for-local-governments.pdf

http://www.osc.state.ny.us/localgov/pubs/research/growth-in-local-sales-tax-collections-second-half-2019.pdf



http://www.osc.state.ny.us/localgov/pubs/arm.pdf

http://www.osc.state.ny.us/localgov/pubs/research/local-government-debt-trends-practices-nys.pdf

http://www.osc.state.ny.us/localgov/fiscalmonitoring/lists.htm

14 OSCmadechangestoenhanceFSMSfortheFYE2017scores,sothosescoresarenotcomparabletothescoresforprioryears.Formoreinformationaboutthespecificchanges,visit:www.osc.state.ny.us/localgov/fiscalmonitoring/help.htm.

15 NewYorkStateDepartmentofFinancialServices,“DFSAnnounces2020PremiumRates:LowersOverallRequestedRatesforIndividualsandSmallBusinessestoProtectConsumersandFuelaCompetitiveHealthInsuranceMarketplace,”PressRelease,August9,2019,at: www.dfs.ny.gov/reports_and_publications/press_releases/pr1908091.

16OSC,“StatePensionEmployerContributionRatesAnnouncedfor2020-21,AssumedRateofReturnLowered,”PressRelease,August29,2019,at:www.osc.state.ny.us/press/releases/aug19/082919.htm.

17 TheSFY2019-20EnactedStateBudgetnowrequiresOSCtowithholdcertaincountysalestaxrevenuesandmakepaymentstotheimpactedtownsandvillagesintheamountsthattheyhadpreviouslyreceivedthroughAIMinSFY2018-19as“AIM-Related”payments.FormoreinformationonAIMandAIM-Relatedpayments,seeOSC’sAid and Incentives for Municipalities (AIM) and AIM-Related Paymentsat:www.osc.state.ny.us/localgov/datanstat/stateaid/index.htm; and OSC,Report on State Fiscal Year 2019-20 Enacted Budget,April2019,at: www.osc.state.ny.us/reports/budget/2019/enacted-budget-report-2019-20.pdf.

18SeeOSC,Smart Solutions Across the State: Advanced Technology in Local Governments,September2019,at:www.osc.state.ny.us/localgov/pubs/research/smart-solutions-across-the-state.pdf

19SeeOSC,Shared Services Among New York’s Local Governments: Best Practices and Tips for Success,November2009,at:www.osc.state.ny.us/localgov/pubs/research/sharedservices.pdf OSC,Local Government Managing Guide: Shared Services in Local Government,December2009,at: www.osc.state.ny.us/localgov/pubs/lgmg/sharedservices.pdfOSC,A“How to” Guide to Shared Services and Cooperation,October17,2018,presentationaccessibleat:www.osc.state.ny.us/localgov/academy/pdf/shared-services-101718.pdf and webinar available toviewondemandbyaccessingthe“PreviousWebinars”pageaccessibleat: wwe1.osc.state.ny.us/localgov/academy/webinars/index.cfm.

20Foralistofrequiredstatutoryreports,seePublicAuthoritiesLawSection2800(2).

21AllnumbersasofDecember31,2019.ToaccessOSC’slocalgovernmentaudits,see:www.osc.state.ny.us/localgov/audits/index.htm.

22 ForOSC’slocalgovernmentresearchreports,see:www.osc.state.ny.us/localgov/pubs/listresearch2.htm.

23ThisincludestheNassauCountyandSuffolkCountyTrafficandParkingViolationsAgencies,theBuffaloandRochesterTrafficViolationsAgencies,andparkingsurchargescollectedbyNewYorkCity.


Notes

http://www.osc.state.ny.us/localgov/fiscalmonitoring/help.htm

http://www.dfs.ny.gov/reports_and_publications/press_releases/pr1908091

http://www.osc.state.ny.us/press/releases/aug19/082919.htm

http://www.osc.state.ny.us/localgov/datanstat/stateaid/index.htm

http://www.osc.state.ny.us/reports/budget/2019/enacted-budget-report-2019-20.pdf

http://www.osc.state.ny.us/localgov/pubs/research/smart-solutions-across-the-state.pdf

http://www.osc.state.ny.us/localgov/pubs/research/sharedservices.pdf

http://www.osc.state.ny.us/localgov/pubs/lgmg/sharedservices.pdf

http://www.osc.state.ny.us/localgov/academy/pdf/shared-services-101718.pdf

http://www.osc.state.ny.us/localgov/audits/index.htm

http://www.osc.state.ny.us/localgov/pubs/listresearch2.htm

http://wwe1.osc.state.ny.us/localgov/academy/webinars/index.cfm


Division of Local Government and School Accountability110 State Street, 12th floor, Albany, NY 12236 Tel: 518.474.4037 • Fax: 518.486.6479 Email: [email protected]

www.osc.state.ny.us/localgov

Technical Assistance is available at any of our Regional Offices

BINGHAMTON REGIONAL OFFICE Tel 607.721.8306 • Fax 607.721.8313 • Email [email protected] Counties: Broome, Chenango, Cortland, Delaware, Otsego, Schoharie, Sullivan, Tioga, Tompkins

BUFFALO REGIONAL OFFICE Tel 716.847.3647 • Fax 716.847.3643 • Email [email protected] Counties: Allegany, Cattaraugus, Chautauqua, Erie, Genesee, Niagara, Orleans, Wyoming

GLENS FALLS REGIONAL OFFICE Tel 518.793.0057 • Fax 518.793.5797 • Email [email protected] Counties: Albany, Clinton, Essex, Franklin, Fulton, Hamilton, Montgomery, Rensselaer, Saratoga, Schenectady, Warren, Washington

HAUPPAUGE REGIONAL OFFICE Tel 631.952.6534 • Fax 631.952.6091 • Email [email protected] Counties: Nassau, Suffolk

NEWBURGH REGIONAL OFFICE Tel 845.567.0858 • Fax 845.567.0080 • Email [email protected] Counties: Columbia, Dutchess, Greene, Orange, Putnam, Rockland, Ulster, Westchester

ROCHESTER REGIONAL OFFICE Tel 585.454.2460 • Fax 585.454.3545 • Email [email protected] Counties: Cayuga, Chemung, Livingston, Monroe, Ontario, Schuyler, Seneca, Steuben, Wayne, Yates

SYRACUSE REGIONAL OFFICE Tel 315.428.4192 • Fax 315.426.2119 • Email [email protected] Counties: Herkimer, Jefferson, Lewis, Madison, Oneida, Onondaga, Oswego, St. Lawrence

STATEWIDE AUDIT Tel 315.793.2484

New York State Comptrol ler

THOMAS P. DiNAPOLI

COMPTROLLEROffice of the NEW YORK STATE

Executive • 518.474.4037Elliott Auerbach, Deputy Comptroller Tracey Hitchen Boyd, Assistant Comptroller Randy Partridge, Assistant Comptroller

Audits, Local Government Services and Professional Standards • 518.474.5404 (Audits, Technical Assistance, Accounting and Audit Standards)

Local Government and School Accountability Help Line • 866.321.8503 or 518.408.4934 (Electronic Filing, Financial Reporting, Justice Courts, Training)

Division of Legal Services Municipal Law Section • 518.474.5586

New York State & Local Retirement System Retirement Information Services Inquiries on Employee Benefits and Programs 518.474.7736

BUFFALO

BINGHAMTON

ROCHESTER

SYRACUSE GLENS FALLS

NEWBURGH

HAUPPAUGE

Contacts

mailto:[email protected]

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Documents

2019 Annual Report on Local Governments - osc.state.ny.us · The State of Local Governments. This annual report focuses on local fiscal years ending (FYE) in 2018, the latest data