{"generated":"2026-08-07","source":"NYS Office of the State Comptroller, Annual Update Document (AUD) / Open Book New York. General Fund = account-code prefix 'A'.","oscSeries":[{"year":1995,"cityReceived":4439524,"countyRetained":15179836},{"year":1996,"cityReceived":4314872,"countyRetained":16420231},{"year":1997,"cityReceived":4456787,"countyRetained":17330956},{"year":1998,"cityReceived":4564069,"countyRetained":17815304},{"year":1999,"cityReceived":4914434,"countyRetained":19037837},{"year":2000,"cityReceived":5300891,"countyRetained":20622907},{"year":2001,"cityReceived":4851568,"countyRetained":19553578},{"year":2002,"cityReceived":5060561,"countyRetained":20275936},{"year":2003,"cityReceived":5558883,"countyRetained":27496511},{"year":2004,"cityReceived":5968030,"countyRetained":29179099},{"year":2005,"cityReceived":6025350,"countyRetained":29359604},{"year":2006,"cityReceived":6276366,"countyRetained":30805106},{"year":2007,"cityReceived":6552837,"countyRetained":51293515},{"year":2008,"cityReceived":6832069,"countyRetained":54007538},{"year":2009,"cityReceived":6520253,"countyRetained":50864341},{"year":2010,"cityReceived":7335377,"countyRetained":57576621},{"year":2011,"cityReceived":7754510,"countyRetained":60312080},{"year":2012,"cityReceived":7326891,"countyRetained":59199401},{"year":2013,"cityReceived":6907295,"countyRetained":56691649},{"year":2014,"cityReceived":7248757,"countyRetained":58839279},{"year":2015,"cityReceived":6260446,"countyRetained":56778592},{"year":2016,"cityReceived":5759121,"countyRetained":55276035},{"year":2017,"cityReceived":5531755,"countyRetained":57180048},{"year":2018,"cityReceived":5567960,"countyRetained":61064126},{"year":2019,"cityReceived":5683700,"countyRetained":62477971},{"year":2020,"cityReceived":5387829,"countyRetained":60422690},{"year":2021,"cityReceived":6313498,"countyRetained":69696827},{"year":2022,"cityReceived":5803750,"countyRetained":73392381},{"year":2023,"cityReceived":5981876,"countyRetained":75369428},{"year":2024,"cityReceived":5868814,"countyRetained":74440319},{"year":2025,"cityReceived":6307861,"countyRetained":0}],"poolByRecipient":{"year":2024,"pool":74440319,"distributed":18694626,"countyRetained":55745693,"townsVillages":12825812,"city":5868814,"townVillageDetail":{"year":2024,"reported":12273320,"impliedTotal":12825812,"coverage":0.9569,"residual":552492,"municipalities":[{"name":"Town of Horseheads","amount":2569012},{"name":"Town of Southport","amount":2153019},{"name":"Town of Big Flats","amount":1730902},{"name":"Village of Horseheads","amount":1425012},{"name":"Town of Elmira","amount":1350202},{"name":"Town of Veteran","amount":732373},{"name":"Town of Catlin","amount":571619},{"name":"Town of Chemung","amount":525790},{"name":"Village of Elmira Heights","amount":488902},{"name":"Town of Erin","amount":406275},{"name":"Other municipalities","amount":320214,"count":3}],"note":"Each town's and village's own OSC filing, summed across the four funds they book county sales tax in (A1120 general, B1120 part-town, DA1120/DB1120 highway). Villages use A1120 only.","residualNote":"The county reports distributing more than the municipalities report receiving. The gap is shown rather than smoothed away: it is mostly the smallest municipalities, which do not file every year."}},"stateCheck":{"note":"The countywide pool is the county's own OSC filing (A1110). The NYS Tax Department separately publishes what it distributed to Chemung (data.ny.gov 5g2s-tnb7) -- an independent record of the same money. Calendar year N is compared against state fiscal year N+1, which ends March 31.","grossBasisFrom":2007,"basisNote":"Through 2006 the county booked A1110 net of what it passed to the city and towns, and reported no distribution expense (A19854 = $0). From 2007 it books gross. The distribution share implied by the last net year (37.7%, 2006) matches the first gross year (37.5%, 2007), so the 66% step at the boundary is a change of bookkeeping, not of money. Only gross-basis years are compared, and the pool chart starts there.","medianRatio":0.9956,"worstYear":2021,"worstRatio":0.9631,"years":[{"year":1995,"oscPool":15179836,"stateDistributed":27792230,"ratio":0.5462},{"year":1996,"oscPool":16420231,"stateDistributed":28876125,"ratio":0.5686},{"year":1997,"oscPool":17330956,"stateDistributed":30133866,"ratio":0.5751},{"year":1998,"oscPool":17815304,"stateDistributed":30427464,"ratio":0.5855},{"year":1999,"oscPool":19037837,"stateDistributed":33077373,"ratio":0.5756},{"year":2000,"oscPool":20622907,"stateDistributed":35713466,"ratio":0.5775},{"year":2001,"oscPool":19553578,"stateDistributed":34210986,"ratio":0.5716},{"year":2002,"oscPool":20275936,"stateDistributed":36220460,"ratio":0.5598},{"year":2003,"oscPool":27496511,"stateDistributed":44262852,"ratio":0.6212},{"year":2004,"oscPool":29179099,"stateDistributed":46798986,"ratio":0.6235},{"year":2005,"oscPool":29359604,"stateDistributed":47644519,"ratio":0.6162},{"year":2006,"oscPool":30805106,"stateDistributed":49437514,"ratio":0.6231},{"year":2007,"oscPool":51293515,"stateDistributed":51615624,"ratio":0.9938},{"year":2008,"oscPool":54007538,"stateDistributed":53701848,"ratio":1.0057},{"year":2009,"oscPool":50864341,"stateDistributed":50979559,"ratio":0.9977},{"year":2010,"oscPool":57576621,"stateDistributed":58475911,"ratio":0.9846},{"year":2011,"oscPool":60312080,"stateDistributed":60990377,"ratio":0.9889},{"year":2012,"oscPool":59199401,"stateDistributed":59522727,"ratio":0.9946},{"year":2013,"oscPool":56691649,"stateDistributed":55417386,"ratio":1.023},{"year":2014,"oscPool":58839279,"stateDistributed":59147288,"ratio":0.9948},{"year":2015,"oscPool":56778592,"stateDistributed":56347212,"ratio":1.0077},{"year":2016,"oscPool":55276035,"stateDistributed":55227157,"ratio":1.0009},{"year":2017,"oscPool":57180048,"stateDistributed":57401963,"ratio":0.9961},{"year":2018,"oscPool":61064126,"stateDistributed":61336640,"ratio":0.9956},{"year":2019,"oscPool":62477971,"stateDistributed":63223017,"ratio":0.9882},{"year":2020,"oscPool":60422690,"stateDistributed":59904284,"ratio":1.0087},{"year":2021,"oscPool":69696827,"stateDistributed":72369542,"ratio":0.9631},{"year":2022,"oscPool":73392381,"stateDistributed":74391172,"ratio":0.9866},{"year":2023,"oscPool":75369428,"stateDistributed":75802728,"ratio":0.9943},{"year":2024,"oscPool":74440319,"stateDistributed":74146293,"ratio":1.004}]},"retention":{"note":"Share of the countywide sales-tax pool the county distributes to municipalities at all, versus what it retains for county purposes.","method":"County collection (OSC A1110) against what it books as distributed (A19854). Starts at 2007, the first gross-basis year.","flatEra":{"from":2007,"to":2014,"sharedPct":37.5},"latest":{"year":2024,"sharedPct":25.11},"years":[{"year":2007,"pool":51293515,"distributed":19234962,"sharedPct":37.5,"retainedPct":62.5,"cityOfDistributed":34.07,"cityOfPool":12.78},{"year":2008,"pool":54007538,"distributed":20260327,"sharedPct":37.51,"retainedPct":62.49,"cityOfDistributed":33.72,"cityOfPool":12.65},{"year":2009,"pool":50864341,"distributed":19074128,"sharedPct":37.5,"retainedPct":62.5,"cityOfDistributed":34.18,"cityOfPool":12.82},{"year":2010,"pool":57576621,"distributed":21602947,"sharedPct":37.52,"retainedPct":62.48,"cityOfDistributed":33.96,"cityOfPool":12.74},{"year":2011,"pool":60312080,"distributed":22617029,"sharedPct":37.5,"retainedPct":62.5,"cityOfDistributed":34.29,"cityOfPool":12.86},{"year":2012,"pool":59199401,"distributed":22197000,"sharedPct":37.5,"retainedPct":62.5,"cityOfDistributed":33.01,"cityOfPool":12.38},{"year":2013,"pool":56691649,"distributed":21259368,"sharedPct":37.5,"retainedPct":62.5,"cityOfDistributed":32.49,"cityOfPool":12.18},{"year":2014,"pool":58839279,"distributed":22064730,"sharedPct":37.5,"retainedPct":62.5,"cityOfDistributed":32.85,"cityOfPool":12.32},{"year":2015,"pool":56778592,"distributed":17888954,"sharedPct":31.51,"retainedPct":68.49,"cityOfDistributed":35.0,"cityOfPool":11.03},{"year":2016,"pool":55276035,"distributed":16421483,"sharedPct":29.71,"retainedPct":70.29,"cityOfDistributed":35.07,"cityOfPool":10.42},{"year":2017,"pool":57180048,"distributed":15676641,"sharedPct":27.42,"retainedPct":72.58,"cityOfDistributed":35.29,"cityOfPool":9.67},{"year":2018,"pool":61064126,"distributed":15798375,"sharedPct":25.87,"retainedPct":74.13,"cityOfDistributed":35.24,"cityOfPool":9.12},{"year":2019,"pool":62477971,"distributed":16696112,"sharedPct":26.72,"retainedPct":73.28,"cityOfDistributed":34.04,"cityOfPool":9.1},{"year":2020,"pool":60422690,"distributed":16631345,"sharedPct":27.52,"retainedPct":72.48,"cityOfDistributed":32.4,"cityOfPool":8.92},{"year":2021,"pool":69696827,"distributed":19083615,"sharedPct":27.38,"retainedPct":72.62,"cityOfDistributed":33.08,"cityOfPool":9.06},{"year":2022,"pool":73392381,"distributed":18329747,"sharedPct":24.97,"retainedPct":75.03,"cityOfDistributed":31.66,"cityOfPool":7.91},{"year":2023,"pool":75369428,"distributed":18867840,"sharedPct":25.03,"retainedPct":74.97,"cityOfDistributed":31.7,"cityOfPool":7.94},{"year":2024,"pool":74440319,"distributed":18694626,"sharedPct":25.11,"retainedPct":74.89,"cityOfDistributed":31.39,"cityOfPool":7.88}]},"documented":{"note":"City of Elmira's share of the countywide sales-tax pool, per the city's Oct 6 2025 council presentation; city receipts validated to the dollar against OSC AUD A1120 (2014-2024).","endpoints":[{"year":2014,"cityPct":12.33,"pool":58800000},{"year":2024,"cityPct":8.167,"pool":71900000}],"cumulativeLossSince2015":22800000}}