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Information - Trend Report
Clicking on a category under Revenues or Expenditures will display its subcategories; clicking on the category again will hide its subcategories. will display a bar chart of the revenues or expenditures totals for the selected year. will display a pie chart of all categories for the selected years.
Instruction
Total amount of expenditures related to the instruction of pupils in a teaching-learning situation where the teacher is regularly in communication with pupils in a systematic program designed to assist pupils in acquiring new or improved knowledge, skills and understanding. This subcategory may include teacher salaries, supplies/materials, BOCES services, equipment, noninstructional salaries, textbooks, handicap/disabled programs, Pre-K programs, etc.
Instructional Support
Total amount of expenditures for activities (beyond instruction) required to support the delivery of educational services. This subcategory may include expenditures for school libraries, audiovisual services, computer-assisted instruction, in-service training, etc.
Interest and Earnings
Total amount of revenues derived from the use of financial resources over a period of time. This subcategory may include interest on mortgages and leases, premium and accrued interest on obligations, and premium on securities issued.
Interest and Penalties
Total amount of revenues raised through interest charged on delinquent taxes (from their due date to the actual date of payment) and amounts assessed as penalties for payment of taxes after the due date.
Interest on Debt
Total amount of expenditures for the interest on debt. This subcategory may include interest on term and serial bonds, statutory installment bonds, bond anticipation notes (BANs), capital notes, budget notes, tax anticipation notes, revenue anticipation notes, installment purchase contracts, and other debt interest.
Judgments
Total amount of expenditures paid by a government (to another party) as the result of a court decision.
Landfill Closure
Total amount of expenditures for public landfill closures.
Library
Total amount of expenditures for public libraries.
Library Grants from Local Governments
Total amount of revenues derived from the library grant system.
Life Insurance
Total amount of expenditures for life insurance.
LOSAP/Miscellaneous
Total amount of expenditures for Length of Service Award Programs (LOSAPs) and miscellaneous services. A LOSAP is a pension-like program for volunteer fire fighters.
Medicaid
Total amount of expenditures to assist New Yorkers who cannot afford to pay for medical care.
Medical Insurance
Total amount of expenditures for medical insurance. This subcategory may include hospital, medical, and dental insurance.
Mental Health Services
Total amount of expenditures related to the operation of comprehensive psychiatric emergency programs licensed by the commissioner of mental health.
Miscellaneous Community Services
Total amount of expenditures for community services not otherwise categorized.
Miscellaneous Culture and Recreation
Total amount of expenditures for culture and recreational activities not otherwise categorized.
Miscellaneous Economic Development
Total expenditures for economic development not otherwise categorized.
Miscellaneous Education
Total amount of expenditures related to education activities/services not otherwise categorized.
Miscellaneous Federal Aid
Total amount of revenues derived from the federal government not otherwise categorized.
Miscellaneous Fees
Revenues derived from charges for services not otherwise categorized.
Miscellaneous General Government
Total amount of expenditures for general government support not otherwise categorized.
Miscellaneous Grants from Local Governments
Total amount of revenues derived from miscellaneous grants from local governments.
Miscellaneous Intergovernmental Charges
Total amount of revenues derived from charges for miscellaneous intergovernmental services rendered to other governments. This subcategory may include capital projects, share of joint activity, and miscellaneous charges to other governments.
Miscellaneous Nonproperty Taxes
Total amount in revenues derived from other nonproperty taxes not otherwise categorized. This subcategory may include Off-Track-Betting (OTB) surcharge, harness racing admissions tax, flat racing admissions tax, etc.
Miscellaneous Public Health
Total amount of expenditures for public health-related services not otherwise categorized.
Miscellaneous Public Safety
Total amount of expenditures for public safety purposes not otherwise categorized.
Miscellaneous Revenues
Total amount of revenues derived from local government revenues not otherwise categorized. This also may include Medicare Part D payments (effective January 2006). This category includes interfund revenues and refunds of prior years' expenditures.
Miscellaneous Sanitation
Total amount of expenditures for sanitation services not otherwise categorized.
Miscellaneous State Aid
Total amount of revenues derived from State Aid not otherwise categorized.
Miscellaneous Tax Items
Total amount of revenues derived from real property tax items not otherwise categorized.
Miscellaneous Transportation
Total amount of expenditures for transportation costs not otherwise categorized.
Miscellaneous Use Taxes
Total amount of revenues derived from other tax items not otherwise categorized. This subcategory may include tax on restaurant sales, hotel room occupancy, admissions and dues etc.
Mortgage Tax
Total amount of revenues derived from taxes imposed on debt secured by a mortgage on real property. The program is administered by each county acting as the agent of the State.
Natural Gas
Total amount of expenditures for the supply of natural gas.
Natural Resources
Total amount of expenditures for natural resources. This subcategory may include Adirondack Park services, community beautification, conservation, fish and game, forestry, agriculture and livestock, and general natural resources.
Non-Medicaid Medical Assistance
Total amount of expenditures for non-Medicaid medical assistance.
Operations
Total amount of expenditures associated with the physical operations of the local government. This subcategory may include, expenditures for buildings, maintenance, highway maintenance, improvements, snow removal, water services, sewer services, and general school/government support.
Other Local Revenues
Total amount of other revenues from other sources. Other Local Revenues may include the following subcategories: fines, forfeitures, compensation for loss, library grants from local governments, miscellaneous grants from local governments, gifts, employee contributions, and miscellaneous revenues.
Other Non-Property Taxes
Total amount of revenues raised through the imposition of all other non-property taxes. This subcategory may include the following subcategories: franchises, emergency telephone systems surcharges, miscellaneous non-property taxes, and city income tax.
Other Real Property Tax Items
Total amount of revenue raised from other real property tax items. This subcategory may include the following subcategories: STAR payments, payments in lieu of taxes, interest and penalties, gain from the sale of tax-acquired property, and other miscellaneous tax items.
Payments in Lieu of Taxes
Total amount of payments or donations received by a local government from another government (e.g., Industrial Development Agency) or private business in lieu of real property taxes. These are frequently referred to as PILOT programs.
Percentage of Tax Limit Exhausted
An indicator of how much of a cushion the municipality has before exceeding its tax limit. It is obtained by dividing the Tax Levy Subject to the Tax Limit by the Constitutional Tax Limit. A high percentage can be an indicator of fiscal stress.
Police
Total amount of expenditures for police services, sheriff, traffic control, etc.
Proceeds of Debt
Includes financial resources provided primarily by the issuance of general long-term liabilities, including proceeds from term bonds, serial bonds, statutory installment bonds, advance refunding bonds, bond anticipation notes, capital notes, installment purchase debt, and other long-term debt.
Promotion
Total expenditures for the promotion of industry. This subcategory may include publicity and market research.
Public Facilities
Total amount of expenditures for public facilities. This subcategory may include infirmary services and public housing.
Public Health Administration
Total amount of expenditures for supervision and administration associated with public health services/activities. This subcategory may include expenditures related to registrar of vital statistics, hospital inspections, medical directors, etc.
Public Health Facilities
Total amount of expenditures for various public health facilities including hospitals, nursing homes, and medical centers.
Public Health Services
Total amount of expenditures in support of the operation of local public health programs. This subcategory may include immunization programs, early intervention and other child health programs, addiction control services, rape crisis centers, etc.
Public Safety
Total amount of expenditures for police, fire and other public safety services. Public Safety may include the following subcategories: public safety administration, police, fire protection, emergency response, correctional services, disaster response, homeland security and civil defense, and miscellaneous public safety.
Public Safety Administration
Total amount of expenditures for supervision and administration of public safety, including support staff, communication systems, and equipment and capital costs.
Public Safety Charges
Total amount of revenues derived from charges for fire and police services rendered to other governments. This subcategory may include fire protection services, jail services, and dog control services.
Public Safety Fees
Total amount of revenues derived from fees associated with a local government's protection of persons and property. This subcategory may include police and sheriff fees, fire inspection fees, public safety permits, juvenile detention charges, prisoner charges, animal control fees, and safety inspection fees.
Pupil Services
Total amount of expenditures of regular and special schools for guidance services, activities to promote and improve children's attendance, medical, dental, nurse, and hygienist services to pupils and psychological services.
Rail Service
Total amount of expenditures related to the operation of public rail service (rapid transit).
Real Property Taxes
Total amount of revenue raised through real property taxes, taxes levied according to real property value.
Real Property Taxes and Assessments
Total amount of revenue raised through real property taxes and assessments. Real Property Taxes and Assessments may include the following subcategories: real property taxes and special assessments.
Recreation Services
Total amount of expenditures for recreation services. This subcategory may include playgrounds and recreation centers, parks, and special recreation facilities.
Refuse and Garbage
Total amount of expenditures for refuse and garbage services. This subcategory may include the operation and maintenance of public landfills.
Rental of Property
Total amount of revenues derived from the use of a local government's property. This subcategory may include rental of real property (by individuals, BOCES, and others) and the rental of equipment.
Retirement - Police & Fire
Total amount of expenditures for the New York State and Local Police and Fire Retirement System.
Retirement - State/Local
Total amount of expenditures for the New York State and Local Retirement System.
Retirement - Teacher
Total amount of expenditures for the New York State Teachers' Retirement System.
Sale of Property
Total amount of revenues derived from the sale of property owned by the local government but not associated with tax delinquencies. This subcategory may include commissions, sales of scrap and excess materials, sales of refuse for recycling, sales of forest products, sales of real property, sales of equipment, sales of transportation supplies, sales of instructional supplies, proceeds of seized and unclaimed property, and tobacco securitization proceeds of counties.
Sales and Use Tax
Total amount of revenue derived from sales and use taxes of tangible personal property and/or the consumption of goods and/or services. This subcategory may include the following subcategories: sales tax, sales tax distribution, utilities gross receipt tax, and miscellaneous use taxes.
Sales Tax
Total amount of revenue derived from taxes imposed upon retail sales of tangible personal property and use taxes. Only counties and cities are authorized to impose a sales tax.
Sales Tax Distribution
Total amount of sales tax revenues shared by the county with its local governments. For counties only, may include the town's share of a sales tax distribution used by towns to reduce their county real property taxes.
Sanitation
Total amount of expenditures for public sanitation. Sanitation may include sewer, storm sewers, refuse and garbage, landfills, drainage, and miscellaneous sanitation.
Sanitation Charges
Total amount of revenues derived from charges for sanitation services rendered to other governments. This subcategory may include sewer services and refuse and garbage services.
Sanitation Fees
Total amount of revenues derived as a result of providing collection, separation, processing, and disposition of solid waste. This subcategory may include sewer rents and charges, refuse and garbage charges, and interest and penalties on sewer accounts.
Sewer
Total amount of expenditures for public sewer services. This subcategory may include sewer administration, sewage treatment and disposal, and joint sewage projects.
Special Assessments
Total amount of revenues raised through an assessment made by the local government against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties.
STAR Payments
Total amount reimbursed by New York State to school districts for tax exemptions granted through the School Tax Relief (STAR) program. This does not include STAR rebates, which are issued directly to taxpayers from the State.
State Aid
Total amount of revenues derived from State Aid. State Aid may include the following subcategories: unrestricted State Aid, mortgage tax, and State Aid in categories of general government, education, public safety, health, transportation, social services, economic development, culture and recreation, community services, utilities, sanitation, and miscellaneous State Aid.
State Aid - Community Services
Total amount of revenues derived from the State for support of public community services. This subcategory may include State Aid for veterans' service agencies, programs for the aging, conservation programs, natural resource programs, and other community service programs.
State Aid - Culture and Recreation
Total amount of revenues derived from the State for support of public culture and recreation programs. This subcategory may include State Aid for recreation for the elderly, youth programs, libraries, museums, and other culture and recreation programs.
State Aid - Economic Development
Total amount of revenues derived from the State for support of public economic development. This subcategory may include State Aid for job opportunities, tourism promotion, State development grants, and other economic assistance.
State Aid - Education
Total amount of revenues derived from the State for support of various government educational programs. This subcategory may include State lottery aid, BOCES aid, tuition for the handicapped, basic education aid, textbook aid, computer software aid, community college aid, and other education aid.
State Aid - General Government
Total amount of revenues derived from the State for support of various general government programs. This subcategory may include State Aid for court facilities, indigent legal services, district attorney salaries, medical examiner salaries, records management, real property tax administration, and planning studies.
State Aid - Health
Total amount of revenues derived from the State for support of the operation of local public health programs. This subcategory may include State Aid for laboratories, handicapped children, early intervention, rodent and insect control, narcotic addiction control, special health programs, and other public health aid.
State Aid - Public Safety
Total amount of revenues derived from the State for support of various government public safety programs. This subcategory may include State Aid for civil defense, homeland security, probation services, emergency disaster assistance, snowmobile law enforcement, and other aid for public safety.
State Aid - Sanitation
Total amount of revenues derived from the State for support of public sanitation. This subcategory may include State Aid for operations and maintenance of sanitation.
State Aid - Transportation
Total amount of revenues derived from the State for support of public transportation. This subcategory may include State Aid for rail infrastructure, consolidated highways, suburban highway improvement programs, bus and other mass transit, and transportation cap projects.
State Aid - Utilities
Total amount of revenues derived from the State for support of public utilities. This subcategory may include State Aid for water projects.
Steam
Total amount of expenditures for the supply of steam.
Storm Sewers
Total amount of expenditures for storm sewers.
Student Activities
Total amount of expenditures for activities which are allied to, but not an integral part of instruction such as plays, glee club, athletics, and school newspapers.
Student Census
Total amount of expenditures for the student census. School districts in New York State are required to take a periodic census. This census must record all children from birth through eighteen years of age. In addition, a listing of present student enrollment by grades, with special or ungraded students indicated separately, will determine the distribution and allocation of space within school facilities. This subcategory may include noninstructional salaries, supplies and materials, BOCES services, and equipment.
Tax Margin
This amount is the unused taxing power of the municipality. It is obtained by subtracting the Tax Levy Subject to the Tax Limit amount from the Constitutional Tax Limit.
Total Exclusions
Exclusions increase a local government's taxing capacity. When determining the amount of a tax levy that is subject to the tax limit, the State constitution allows for the exclusion of taxes in an amount equal to certain debt service payments and direct budgetary appropriations for most capital expenditures (see Local Finance Law Section 11.00[a]). The amount of the taxes for the exclusions is subtracted from the tax levy, resulting in a lower tax subject to tax limit and a higher tax margin.
Total Tax Levy
The total tax levy for purposes of determining a municipality's taxing capacity is the total amount of real property taxes levied for all funds in the municipality's annual budget.
Total Tax Levy Subject to Tax Limit
This is the total tax levy minus the amount of exclusions.
Transportation
Total amount of expenditures for highway and transportation services. Transportation may include the following subcategories: highways, highway services to other governments, bus services, airports, rail services, waterways, transportation facilities, transportation ancillary, and miscellaneous transportation.
Transportation Ancillary
Total amount of expenditures related to secondary public transportation services. This subcategory may include street lighting, sidewalks, off-street parking, and street cleaning.
Transportation Charges
Total amount of revenues derived from charges for transportation services rendered to other governments. This subcategory may include snow removal, BOCES transportation, and roads and bridges services to other governments.
Transportation Facilities
Total amount of expenditures related to public transportation facilities.
Transportation Fees
Total amount of revenues derived from fees and charges associated with public works. This subcategory may include parking garages, parking meter fees, parking lots, bridge tolls, airport fees and rentals, and bus operations.
Unclassified Employee Benefits
Total amount of expenditures for unclassified employee benefits.
Unemployment Insurance
Total amount of expenditures for unemployment insurance.
Union Benefits Program
Total amount of expenditures for union benefits programs.
Unrestricted State Aid
Total amount of revenues derived from annually appropriated general purpose aid for unrestricted use. This subcategory may include the Aid and Incentives for Municipalities (AIM) program, which in recent years has replaced revenue sharing.
Use and Sale of Property
Total amount of revenues from the use and sale of property. Use and Sale of Property may include the following subcategories: interest and earnings, sale of property, and rental of property.
Utilities
Total amount of expenditures for public utilities. Utilities may include the following subcategories: water, electricity, natural gas, and steam.
Utilities Gross Receipts Tax
Total amount in revenues derived from the tax imposed on gross income or gross operating income of utility companies.
Utility Charges
Total amount of revenues derived from charges for utility services rendered to other governments. This subcategory may include water services and water rents.
Utility Fees
Total amount of revenues derived from the sale of electric power, metered and unmetered water, steam, and natural gas. This subcategory may also include water service charges and interest and penalties on water rents.
Water
Total amount of expenditures for public water. This subcategory may include water administration, water purification, water transportation and distribution, and discounts on water rents.
Waterways
Total amount of expenditures related to the operation of public waterways.
Workers' Compensation
Total amount of expenditures for workers' compensation.
Youth Recreation
Total expenditures for recreational activities and facilities for youth. This subcategory may include youth programs, instructional and noninstructional salaries, joint youth programs, and youth activities (BOCES).
Youth Services
Total amount of expenditures for youth services. This subcategory may include juvenile delinquent services, State training schools, and Head Start programs.
Zoning and Planning
Total amount of expenditures related to land use regulation activities, including board activities and variance and zoning change activities.
Real Property Tax Levy Prior Year
Real Property Tax Levy Prior Year
Tax Base Growth Factor
Tax Base Growth Factor
PILOTS Receivable Prior Year
PILOTS Receivable Prior Year
Capital Tax Levy Prior Year
Capital Tax Levy Prior Year
Levy Growth Factor
Levy Growth Factor
PILOTS Receivable Current Year
PILOTS Receivable Current Year
Total Levy Limit before Adjustments Exclusions
Total Levy Limit before Adjustments Exclusions
Function Transfer Cost
Function Transfer Cost
Function Transfer Savings
Function Transfer Savings
Total Tax Cap Adjusted Transfers
Total Tax Cap Adjusted Transfers
Tax Levy Limit Transfer Adjusted
Tax Levy Limit Transfer Adjusted
Capital Tax Levy
Capital Tax Levy
Tort Last
Tort Last
State and Local Retirement
State and Local Retirement
Police and Fire Retirement
Police and Fire Retirement
Teachers Retirement
Teachers Retirement
Total Tax Cap Exclusions
Total Tax Cap Exclusions
Total Tax Cap Adjusted Transfers Exclusions
Total Tax Cap Adjusted Transfers Exclusions
Proposed Levy
Proposed Levy
Difference Total Proposed
Difference Total Proposed
Planned Override
Planned Override
