Open Book New York - Office of the State Comptroller

Click here for FAQs for Property Tax Cap Information
Click here for FAQs for Overlapping Real Property Tax Rates.

1. How many municipalities can I select at one time?: You may now search the Local Government Open Book New York in two ways. The Trend Report allows you to select up to six years of data for one local government or class of local government at a time. The Comparison Report allows you to select one year of data for up to four local governments of any class. If you are interested in looking at many local government data sets at one time, click here: http://www.osc.state.ny.us/localgov/datanStat/findata/index_choice.htm.
2. What if I can’t find a specific local government?: First, be sure to have the correct class of government selected. For the Trend Report, you may also type the name of the local government in the search field, located under “Name of Local Government.” Once you do, the database will automatically bring up matching locations as you type. Once you find your location, highlight it and continue. For the Comparison Report, all local governments in a particular class are listed.
3. When I type the name of a local government, nothing happens. What should I do?: When you are typing the name of a local government, the program is actually searching the list of all local governments in the class you have selected. If nothing happens, it means that there is no local government with the name you selected. It could be the name of a hamlet or a neighborhood, which is not a legally incorporated government and therefore not included in the system. Select the appropriate local government from the drop-down list provided.
4. Whom can I contact if I experience technical difficulties or if I need more detailed information?: Call the Office of the State Comptroller at 866-370-4672 (toll-free) or 518-408-4672, Monday through Friday, between 8:00 a.m. and 5:00 p.m., or click here to email us: http://www.openbooknewyork.com/contact.htm.
5. How many years of local government financial data are available?: Taxpayers can extract up to fifteen years of financial data. A user can select a maximum of six years to display at one time in the Trend Report or one year in the Comparison Report.
6. Can I download the data for local governments?: Yes, you can download data into Excel from spreadsheets for counties, cities, towns, villages, school districts, and fire districts available at http://www.osc.state.ny.us/localgov/datanStat/findata/index_choice.htm.
7. Why are Industrial Development Agencies (IDAs) and Special Purpose Units not included in the financial data sets?: The Office of the State Comptroller will be including the financial data for IDAs and Special Purpose Units in Open Book New York at a later date.
8. Are Special Districts included in the financial data sets?: The Office of the State Comptroller will be including the financial data for independent special districts in Open Book New York at a later date.

Financial data for most dependent town special districts is now included in Open Book New York; it is reflected in the financial data of the sponsoring town. Dependent special districts are operated by the boards of their sponsoring towns and are considered part of the town’s reporting entity. Independent special districts are governed by a separate board of commissioners and report their finances through their own annual financial report, separate from the municipality in which they operate.
9. Where can I find local government debt limit, full valuation, and taxable real property information?: This information is available on the Office of the State Comptroller’s website at http://www.osc.state.ny.us/localgov/datanStat/findata/index_choice.htm.

Open Book New York will be expanding to include this information at a later date.
10. What if a local government’s expenditures are greater than its revenues? Is this a cause for concern?: No, not necessarily. When the data shows that a local government’s expenditures exceed its revenues, this does not necessarily indicate that the locality has an operating deficit. Funding sources that are not classified as revenues, such as the appropriation of fund balance, could account for the difference.
11. What does a zero dollar value ($0) mean in a data set?: A zero dollar value ($0) means that the local government did not report any expenditures or revenues for that specific field and entered $0. It does not mean that there is missing data.
12. What does a dash (-) mean in a data set?: A dash (-) means that no data was reported for a specific category in one of the selected years. Only those categories that have data reported will display.
13. How are the annual reports that are received from local governments processed?: The majority of local governments have a fiscal year end date of December 31^st. For example,The Office of the State Comptroller received most of the 2009 fiscal year end reports (about 1,900 in all) by the end of April 2010. After receipt, the annual financial reports go through a screening process. As determined by this process, reports may undergo a further desk review that could involve communication with the local government. The review of the 2009 fiscal year end reports was completed before the end of calendar year 2010. For reports with a different fiscal year, the process is the same, except the start and end dates would be different. The Office of the State Comptroller is now processing 2010 local government fiscal year end reports for counties, cities, towns, and fire districts.
14. What does “No Data Available” mean in a data set?: “No Data Available” means that the local government did not file an annual financial report for that specific fiscal year. 2010 data is not yet available for counties, cities, towns, and fire districts on Open Book New York.
15. We are in the year 2012 – why isn’t 2011 data available for all units yet?: There is a lag time between the end of a locality’s fiscal year and the publication of finalized annual financial report data for that locality on the Comptroller’s website. After the close of their fiscal years, local governments generally have up to 120 days (including time allowed by the granting of filing extensions, where applicable) to file their annual financial reports with the Office of the State Comptroller. Once filed, the reports undergo a screening process and varying levels of review based upon that screening. The review process may involve communication between the Office of the State Comptroller’s staff and the municipality. After most units in a particular class of government have been reviewed and some class-wide edits have been completed, a final data set for an entire class of government can be published. Data for individual localities may be available earlier.
16. What are the typical fiscal years of the different classes of local governments?: All counties, towns, and fire districts have a fiscal year end date of December 31^st. Of the 62 cities in the state, 44 have a fiscal year end date of December 31^st and the other fiscal years vary. Notably, the fiscal years of the five largest cities (Buffalo, New York City, Rochester, Syracuse, and Yonkers) end June 30^th. Most villages have a fiscal year end date of May 31^st, although there are about 40 villages that have a different fiscal year end date. All school districts have a fiscal year end date of June 30^th.
17. When a specific year is referenced (example 2006), to what specific time period does that pertain?: The year refers to the fiscal year end date of the local government. These local fiscal year end dates vary by class of government and even within certain classes. For example, fiscal year end dates of June 30, 2006 or December 31, 2006 are both listed as 2006. For school districts, fiscal year 2006 represents school district data for the 2005-2006 school year. Specific filing dates for each county, city, town, village, school district, and fire district in the State can be found at the Comptroller’s website at http://www.osc.state.ny.us/localgov/finreporting/deadlines.htm.
18. What is the source of local government data?: Local government revenue and expenditure data is obtained from the municipalities’ annual financial reports, which are required to be filed with the Office of the State Comptroller.
19. How often is the data updated?: Financial Data for local governments is updated on a quarterly basis. Updates may vary by class of government, so it is important to the check this listing on the first local government search screen. The date displayed as “Date Last Updated” represents the last day in which data were added or adjusted.
20. How is the specific financial information in annual financial reports filed by local governments organized?: An annual financial report (AFR) comprises one or more funds, each with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein. Such funds are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. AFRs always include a General Fund, which is the chief operating fund of local governments and is used to account for all financial resources except those required to be accounted for in another fund. Additional funds that are typically reported by local governments include Special Revenue Funds (e.g., highway, water, sewer, capital projects, debt service), Proprietary Funds (often used to account for activities that are financed by user charges), and Fiduciary Funds (used to account for assets held in a trustee or agent capacity).
21. Do the financial categories in Open Book include the information of all funds?: In order to provide a complete picture of local government finances, Open Book New York categories include financial transactions of all funds except for fiduciary funds. Fiduciary funds are not included, because they typically account for assets held by the government in an agency or trust capacity.
22. Is this actual data, or is this data just estimated?: This is actual data; it is not budgeted or estimated. The data represents the results of operations as reported in the annual financial report of the local government as of the end of the locality’s fiscal year.
23. When are local governments required to file AFRs?: All cities and counties, and those town or villages with populations of 20,000 or more according to the 2000 federal census, have up to 120 days after the close of their fiscal years to file their annual financial reports. Towns and villages with populations between 5,000 and 19,999 according to the 2000 federal census have up to 90 days after the close of their fiscal year to file their annual financial reports. An additional 30-day filing extension may be granted by the Office of the State Comptroller if a written request is received from the chief fiscal officer before the original 90-day filing period expires. Towns and villages with populations below 5,000 according to the 2000 federal census have 60 days after the close of their fiscal years to file their annual financial reports. An additional 60-day filing extension may be granted by the Office of the State Comptroller if a written request is received from the chief fiscal officer before the original 60-day filing period expires. Fire districts have 60 days after the close of their fiscal years to file their annual financial reports. An additional 60-day extension may be granted by the Office of the State Comptroller if a written request is received from the chief fiscal officer before the original 60-day filing period expires. The fiscal years of school districts end June 30^th; school districts are required to file their annual financial reports with the State Education Department by the following September 1^st. This information, along with the specific filing dates for each county, city, town, village, school district, and fire district in the State, can be found at http://www.osc.state.ny.us/localgov/finreporting/deadlines.htm.
24. How many local governments are there in New York State?: There are a total of 3,177 counties, cities, towns, villages, school districts and fire districts in New York State as of May 11, 2011. This breaks down to 57 counties (not including the counties of New York City), 62 cities (including New York City), 932 towns, 555 villages, 697 school districts (including the New York City School District) and 874 fire districts (including 8 fire districts that are ‘blended’ with towns).

The number of local governments can vary from year to year. The number of counties, cities, and towns rarely changes; however, village, school district and fire district counts can vary slightly as units are created, dissolved, or consolidated. As a result, the number of villages, school districts and fire districts can vary from year to year.
25. What is included in the revenue and expenditure categories?: Please refer to Glossary of Terms for definitions.

Revenues
     Charges For Services
        Community Services Fees
        Culture And Recreation Fees
        Economic Development Fees
        Education Fees
        General Government Fees
        Health Fees
        Miscellaneous Fees
        Public Safety Fees
        Sanitation Fees
        Social Services Fees
        Transportation Fees
        Utility Fees

    Charges To Other Governments
        Community Services Charges
        Culture And Recreation Charges
        Debt Service Charges
        Education Charges
        General Government Charges
        Health Charges
        Miscellaneous Intergovernmental Charges
        Public Safety Charges
        Sanitation Charges
        Social Services Charges
        Transportation Charges
        Utility Charges

    Federal Aid
        Federal Aid - Community Services
        Federal Aid - Culture And Recreation
        Federal Aid - Economic Development
        Federal Aid - Education
        Federal Aid - General Government
        Federal Aid - Health
        Federal Aid - Public Safety
        Federal Aid - Sanitation
        Federal Aid - Social Services
        Federal Aid - Transportation
        Federal Aid - Utilities
        Miscellaneous Federal Aid

    Other Local Revenues
        Compensation For Loss
        Employee Contributions
        Fines
        Forfeitures
        Gifts
        Library Grants From Local Governments
        Miscellaneous Grants From Local Governments
        Miscellaneous Revenues

    Other Non-Property Taxes
        City Income Tax
        Emergency Telephone System Surcharge
        Franchises
        Miscellaneous Non-Property Taxes

    Other Real Property Tax Items
        Gain From Sale Of Tax Acquired Property
        Interest & Penalties
        Miscellaneous Tax Items
        Payments In Lieu Of Taxes
        Star Payments

    Proceeds Of Debt
        BANS Redeemed From Appropriations
        Miscellaneous Debt Proceeds
        Sale Of Obligations

    Real Property Taxes And Assessments
        Real Property Taxes
        Special Assessments

    Sales And Use Tax
        Miscellaneous Use Taxes
        Sales Tax
        Sales Tax Distribution
        Utilities Gross Receipts Tax

    State Aid
        Miscellaneous State Aid
        Mortgage Tax
        State Aid - Community Services
        State Aid - Culture And Recreation
        State Aid - Economic Development
        State Aid - Education
        State Aid - General Government
        State Aid - Health
        State Aid - Public Safety
        State Aid - Sanitation
        State Aid - Social Services
        State Aid - Transportation
        State Aid - Utilities
        Unrestricted State Aid

    Use And Sale Of Property
        Interest And Earnings
        Rental Of Property
        Sale Of Property

Expenditures

    Community Services
        Constituent Services
        Elder Services
        Miscellaneous Community Services
        Natural Resources
        Student Census

    Culture And Recreation
        Adult Recreation
        Cultural Services
        Library
        Miscellaneous Cultural And Recreation
        Recreation Services
        Youth Recreation

    Debt Service
        Debt Principal
        Interest On Debt

    Economic Development
        Development Infrastructure
        Economic Development Administration
        Economic Development Grants
        Miscellaneous Economic Development
        Promotion

    Education
        Community College
        Education - Transportation
        Instruction
        Instructional Support
        Miscellaneous Education
        Pupil Services
        Student Activities

    Employee Benefits
        Disability Insurance
        Life Insurance
        Losap/Miscellaneous
        Medical Insurance
        Retirement - Police & Fire
        Retirement - State/Local
        Retirement - Teacher
        Social Security
        Unclassified Employee Benefits
        Unemployment Insurance
        Union Benefits Program
        Worker's Compensation

    General Government
        Administration
        County Distribution Of Sales Tax
        Judgements
        Miscellaneous General Government
        Operations
        Zoning And Planning

    Health
        Environmental Services
        Mental Health Services
        Miscellaneous Public Health
        Public Health Administration
        Public Health Facilities
        Public Health Services

    Public Safety
        Correctional Services
        Disaster Response
        Emergency Response
        Fire Protection
        Homeland Security And Civil Defense
        Miscellaneous Public Safety
        Police
        Public Safety Administration

    Sanitation
        Drainage
        Landfill Closures
        Miscellaneous Sanitation
        Refuse And Garbage
        Sewer
        Storm Sewer

    Social Services
        Employment Services
        Financial Assistance
        Housing Assistance
        Medicaid
        Miscellaneous Social Services
        Non-Medicaid Medical Assistance
        Public Facilities
        Social Service Administration
        Youth Services

    Transportation
        Airports
        Bus Service
        Highway Services To Other Govts
        Highways
        Miscellaneous Transportation
        Rail Service
        Transportation Ancillary
        Transportation Facilities
        Waterways

    Utilities
        Electricity
        Natural Gas
        Steam
        Water
26. What happens if a municipality exceeds its tax limit?: The New York State constitution places a legal limit on the authority of counties, as well as cities and villages, to impose property taxes. Statutes intended to enforce these constitutional provisions require the Comptroller to withhold certain local assistance payments if taxes are levied in excess of a municipality’s tax limit.
27. Are all municipalities subject to a constitutional tax limit?: No, only counties, cities, and villages are subject to a constitutional tax limit.
28. Why is there a difference between the real property tax levy in the tax limit data and the real property taxes that appear in the revenues report?: The difference is mainly due to the timing of the filed data. The tax limit data is obtained from the municipality’s budget, which is required to be filed 10 days prior to budget adoption. The real property tax data is actual data, which is filed after the end of the municipality’s fiscal year.