NEW YORK village governments in have broad home-rule powers. There is no longer any New York ranks ninth among the states in effective size classification of cities or villages. number of local governments, with 3,403 as of October 2007. Town or Township Governments (929)

COUNTY GOVERNMENTS (57) Although not differing in legally authorized powers from cities and villages, units in New The entire area of the state is encompassed by York designated as "towns" are counted in county governments with the exception of the census statistics as a separate type of city of New York. The five county areas government. The entire area of the state is comprising the city of New York (Bronx, Kings, encompassed by town governments except for New York, Queens, and Richmond) are areas within the boundaries of cities and Indian substantially consolidated with the city for reservations. governmental purposes and are not counted as operating governments.1 The city of New Towns are divided under general law into two York is counted as a municipal government, classes according to population, but there are rather than as a county government, in census numerous exceptions. First-class towns have statistics on governments. a population of 10,000 or more, while second- class towns have fewer than 10,000 The county governing body is called the board inhabitants. However, a town with a population of supervisors, the county legislature, the between 5,000 and 9,999 and meeting board of representatives, the legislative board, assessed valuation of real property or the board of legislators. County requirements may choose to become a town of governments in New York have broad home- the first class. Under general law, all towns in rule powers. Westchester County are specified as towns of the first class. Also under general law, all SUBCOUNTY GENERAL PURPOSE towns in the counties of Suffolk and Broome GOVERNMENTS (1,547) and the town of Potsdam in St. Lawrence County and the town of Ulster in Ulster County The 1,545 subcounty general purpose are specified as towns of the second class, governments in New York comprise 618 although these towns all have the option of municipal (city and village) governments and changing their classification to towns of the first 929 town governments. These two types of class. New York laws also provide for governments are distinguished primarily by the "suburban towns," which must have a historical circumstances surrounding their population of 25,000 or more or a minimum incorporation. City, town, and village population of 7,500 and be near a large city. governments in New York have similar powers New York town governments have broad and perform similar functions. home-rule powers. Under general law, an elected town supervisor is the administrative Municipal Governments (618) officer of the town, except in towns with an appointed town manager. In New York, the municipal governments, as defined for census purposes, are the cities and Numerous kinds of improvement districts or villages. Town governments, to which the term special service districts are associated with "municipalities" is also applied by New York New York towns. As noted below under statutes, are counted for census purposes as "Subordinate Agencies and Areas," most of town rather than municipal governments (see these are classified in census statistics as below). Unlike cities, which exist outside the dependent agencies of town governments and area of any town, villages are included within are not counted as separate governments. town areas and are subject to town taxes for general government functions.2 City and PUBLIC SCHOOL SYSTEMS (716) (community colleges) Fashion Institute of Technology School District Governments (680) The public school systems serving the cities of Independent school districts provide Buffalo, New York, Rochester, Syracuse, and elementary and secondary education Yonkers are not counted as separate throughout the state, except in the five cities governments for census purposes but are which have a population of 125,000 or more-- classified as dependent agencies of the Buffalo, New York, Rochester, Syracuse, and respective city governments. The boards of Yonkers. The following types of independent these five public school systems are elected in school districts in New York are counted as Buffalo, Rochester, and Syracuse; appointed governments: by the mayor in Yonkers; and appointed by the mayor and the borough presidents in the city of Central school districts New York. The New York City board also Central high school districts includes the school chancellor as chairman. City school districts (except in cities with Fiscal requirements of these five public school a population of 125,000 or more) systems are finally determined by the city Common school districts government. The New York City school district Enlarged city school districts is subdivided into community school districts, Union free school districts each of which has an appointed community district education council and a community All types of school district governments listed superintendent. These councils manage the above are governed by an elected sole trustee, local schools but are subordinate fiscally and a board of trustees, or a board of education otherwise to the school chancellor. They are except as follows: central high school district not counted as governments for census board members are chosen by and from the purposes.3 boards of component school districts; and the boards of some city school districts are Community colleges may be established and appointed by the mayor or council. All six operated, individually or jointly, by county, city, types of school district governments may levy or school district governments. Community taxes and issue bonds, except that the colleges are not counted as separate component districts of central high school governments but are classified for census districts levy and collect taxes to meet the purposes as dependent agencies of the amounts requested by the central high school sponsoring county, municipal, or school district districts. governments. They are governed by boards of trustees including four members appointed by Dependent Public School Systems (36) the Governor, one elected by the students of the college, and five appointed by the New York statutes provide for the following sponsoring local governments, except in the types of dependent public school systems: case of the Fashion Institute of Technology and colleges operated by the City University of Systems dependent on county New York (see below). Financial support of governments (28): community colleges is provided by Community colleges appropriations from the state and sponsoring Systems dependent on municipal governments. In October 2007, there were 29 governments (8): community colleges located outside the city of Community colleges New York, one of which was sponsored by the City school districts in cities with city of Jamestown and 28 of which were a population of 125,000 or more sponsored primarily by one or more county (Buffalo, New York, Rochester, governments. Syracuse, and Yonkers) City University of New York The City University of New York, which home economics, and other special subjects, consists of 17 senior colleges including the six are appointed by the county governing body. graduate and professional schools and the Their fiscal requirements are met by county Honors College and six community colleges, is appropriations. Such boards are not counted not counted as a government. Senior colleges as governments but are classified for census operated by City University of New York are purposes as activities of county governments. classified as state institutions for census purposes; title to property used by the senior School supervisory districts are areas outside colleges vests in the state and senior college of cities and certain villages, into which the budgets are subject to state approval. state is divided for supervision of local However, community colleges operated by City educational activities. These districts have no University of New York are classified as revenue-raising powers and rely for support on dependent agencies of the city of New York for the state and on county and town governments census purposes. Community college budgets in the component school districts. They are are subject to city approval. City University of not counted as governments. Each New York is governed by a 17-member board supervisory district is coextensive with a of trustees consisting of ten members BOCES. appointed by the Governor, five members appointed by the mayor of the city of New School hygiene districts, to promote the York, and the chairs of the student and faculty physical welfare of pupils and to promote senates, ex officio and non-voting. health education, are financed by the county governing bodies. They are not counted as The Fashion Institute of Technology, organized governments but are classified, for census as a community college and offering two-year, purposes, as adjuncts of the county four-year, and graduate degree programs, is government. operated by the public school system of the city of New York. It is not counted as a Special act school districts created by special separate government for census purposes but acts of the legislature that are governed by is classified as a dependent agency of the city boards appointed by religious or nonprofit of New York. groups are classified as private activities and are not included in census reporting. Other Educational Activities SPECIAL DISTRICT GOVERNMENTS (1,119) Boards of cooperative educational services (BOCES) provide specialized educational New York statutes authorize the creation of a services. They are selected by board variety of special districts or authorities that are members of the participating school districts. counted as governments. These are Fiscal needs of boards of cooperative discussed in detail below. educational services are provided by each participating district; the amount to be provided Albany Port District by each participating district is determined according to assessed valuation or average The Albany Port District was created by special daily attendance. These boards are classified act to develop port facilities in the Albany area. as joint educational service agencies of the The commission consists of five members: four participating school districts, and are not residents of the city of Albany, appointed by counted as separate governments. In October the Governor upon nomination of the mayor of 2007, 37 boards of cooperative educational Albany, and one resident of Rensselaer, services were reported in operation. All school appointed by the Governor upon nomination of districts are members of a BOCES. the mayor of Rensselaer. The port commissioners are authorized to fix fees, Vocational education and extension boards, rates, rentals, and other charges for its established to provide instruction in agriculture, facilities. The municipalities of Albany and Rensselaer may be assessed for the district’s by the city of Watertown, and five nonvoting deficit, if any, from operations and financing. members by the Governor, governs the The port commissioners are authorized also to authority. The authority may fix rates, rents, issue both general obligation and revenue fees, and charges and may issue revenue bonds. bonds.

Chautauqua Utility District Fire Districts

This district was created by special act to Two types of fire districts, both of which provide water, heat, light, power, telephone, provide fire protection in the areas they serve, fire protection, garbage disposal, and sewage are counted as separate governments: utilities to parts of the town of Chautauqua. It is governed by an elected board of Joint Fire Districts--These districts commissioners. The district may levy ad may be created by concurrent resolution valorem taxes and may charge fees for its of the town board of one or more towns services. The district may issue general and the trustees of one or more obligation and revenue bonds. incorporated villages, following public hearing and permissive referendum. Consolidated Health Districts The governing board of fire commissioners is appointed jointly by These districts are established by the state the town and village boards or is commissioner of health, on request of the elected. Such districts may determine governing bodies of two or more cities, towns, the amount of taxes to be levied for their or villages, to provide public health services. A needs and may issue general obligation board of health, consisting of the supervisor of bonds. each town, the president of the board of trustees of each village, and the mayor and the Town Fire Districts (outside the area supervisors of each city included in the district, of incorporated villages)--These governs each district. If the membership of the districts may be created by the town board exceeds seven, these officials select a board or by two or more town boards three-member board. The districts determine acting concurrently on petition of the amount of taxes to be levied for their use. taxpayers paying real property taxes or These districts are to be distinguished from on its own motion and with permission county and local health districts that are not of the state comptroller. They are counted as separate governments. See governed by elected fire commissioners. "Subordinate Agencies and Areas," below. The district commissioners determine the district fiscal requirements and may Development Authority of the North Country issue general obligation bonds.

This authority was established by 1985 These two types of fire districts are legislation as a regional development authority distinguished from town fire-alarm and fire- to institute a comprehensive, coordinated protection districts, which are not counted as program of economic development in the three governments. See "Subordinate Agencies and county area of Jefferson, Lewis, and St. Areas," below. Lawrence. Infrastructure and development projects include the development, financing, Greenwood Lake Commission acquisition, construction, and operation of water, sewer, and solid waste disposal facilities This commission was created to restore and and the financing of business development preserve Greenwood Lake, which is located in programs and housing construction initiatives. Passaic County in New Jersey and Orange A board of 13 members, two appointed by the County in New York. The commission consists governing bodies of each member county, two of 11 members including members appointed by the state and local officials in both states The boards of these districts may be elected, plus state officials serving ex officio and one appointed, or a combination of both. These representative of the Greenwood Lake districts may levy ad valorem taxes. Watershed Management District. The commission is authorized by the state of New York to set boat, dock, and mooring fees, Library Districts and Library Funding provided comparable legislation is passed by Districts (Special Acts) New Jersey, and to receive appropriations and grants from other governments. As of October Several library districts and library funding 2007, New Jersey had not passed comparable districts with substantially uniform provisions revenue legislation. were created by special acts. Library funding districts differ from library districts in that they Hudson-Mohawk Urban Cultural Park provide library services by contracting for Commission services with neighboring public or association libraries. Library districts and the Carle Place This commission was created under an Library Funding District in Nassau County are interlocal agreement, and validated by a governed by elected boards of trustees. These special act. It is governed by a board of districts are entitled to the proceeds of ad commissioners consisting of ten voting officials valorem tax levies as approved by the voters. representing seven cities, towns, and villages and the counties of Albany, Rensselaer, and Library districts governed by appointed boards Saratoga plus the non-voting commissioner of or whose budgets are subject to approval by the state office of parks, recreation, and another government are not counted as historic preservation. Projects of the separate governments. Library funding commission are within a state designated districts without boards of trustees are not heritage area. Revenues are derived from the counted as separate governments. See lease, rental, and sale of projects. The “Subordinate Agencies” below. commission may issue revenue bonds. School district libraries that are classified as Hyde Park Fire and Water District special districts are discussed below. This district was created by special act to provide fire protection and water supply to parts of the town of Hyde Park. It is governed Multi-Jurisdictional Solid Waste by an elected board of trustees. The district Management Authorities may levy ad valorem property taxes and may charge fees for its services. The district may issue general obligation bonds with voter The following authorities of this type have been approval. created by special acts:

Lake Districts 5 Babylon and Huntington Solid Waste Management Authority (in Suffolk County) The following districts have been created by Eastern Rensselaer County Solid Waste special act to manage resources in areas Management Authority bordering a lake: Greater Troy Area Solid Waste Cuba Lake District Management Authority Rushford Lake Recreation District Montgomery, Otsego, and Schoharie Saratoga Lake Protection and Solid Waste Management Authority Improvement District Oneida-Herkimer Solid Waste Management Authority government. It is classified for census Western Finger Lakes Solid Waste purposes as a dependent activity of the Port Management Authority Authority of New York and New Jersey.

Similar provisions apply to each of these Regional Market Authorities authorities. Their board members consist of representatives of the counties or Regional market authorities, authorized by municipalities served. These authorities may special acts and having substantially uniform collect fees and charges and may issue provisions, provide facilities for marketing revenue bonds. agricultural produce. Each authority board consists of the state commissioner of Niagara Falls Bridge Commission agriculture and markets or a representative plus appointees of the county boards of supervisors. These authorities may issue This commission was created by an act of revenue bonds and may fix and collect rents, Congress as an instrumentality of international fees, and other charges. commerce to build, operate, and maintain toll bridges across the Niagara River. The commission consists of four members School District Libraries and Cooperative appointed by the and Library Systems four appointed by Canadian authorities. The commission may fix rates and tolls and may School district libraries are created by a issue revenue bonds. majority vote of the electors in a school district (other than a city school district), and through Port Authority of New York and New Jersey the granting of a charter by the board of regents of the University of the State of New York. They are governed by an elected board This authority was created by an interstate of trustees. The library may receive the compact between New York and New Jersey. proceeds of a voter approved ad valorem tax The authority may construct, own, and operate levy, and library budgets are subject to voter terminal and transportation facilities in the New approval. A school district library may request York City area, including airports, bus and a referendum for the funding of capital projects truck terminals, economic development through the issuance of debt. If approved by projects, marine terminals, interstate rail the voters the school district must issue debt transit, interstate bridges and tunnels, and the on behalf of the library. 4 World Trade Center. The authority also leases Cooperative library systems may be chartered equipment to bus and rail transit and commuter by the board of regents of the University of the rail systems in the area it serves and finances State of New York upon request of the boards improvements to rail freight facilities. A board of trustees of two or more libraries chartered of commissioners appointed by the Governors by the regents to provide improved and of the two states governs the authority. The expanded library service to the area. authority may issue revenue bonds, fix tolls Cooperative library systems are governed by a and charges, and accept financial aid from board of trustees elected by member library both states and from the Federal government. boards. All areas of the state are included in The Fund for Regional Development is both of two cooperative systems, one for classified as a dependent agency of the Port general library services and one for reference Authority of New York and New Jersey. The and research library resources. Each library Port Authority Trans-Hudson Corporation, system is counted as a special district formed to operate the interstate rail transit government. facilities, is not counted as a separate School district libraries organized as surrounding towns and villages. It is governed association libraries are classified as private by a board consisting of representatives of the organizations. See “Private Associations” city, the county of Oneida, and surrounding below. towns and villages in the service area. The authority may collect fees and charges and may issue revenue bonds. Sherrill Kenwood Water District

Upper Mohawk Valley Regional Water This district was created by special act to Board provide water to the city of Sherrill, and parts of the city of Oneida. It is governed by an elected board of trustees. The district may levy ad This board was created to operate the water valorem taxes and issue general obligation supply system in the city of Utica and bonds. surrounding communities. It is governed by a board consisting of city, county, village, and town appointees. The board may collect fees Southern Tier Extension Railroad Authority and charges for its services. The board may contract for indebtedness with the Upper Mohawk Valley Regional Water Finance Created by special act in 2000 for the purpose Authority. of preserving and enhancing the system of railroads serving Allegany, Chautauqua, Cattaraugus, and Steuben counties in New Water Authorities in Nassau County York and Warren and Erie counties in (Special Acts) Pennsylvania, this authority is responsible for further development and improvement of railroad transportation and other services and Two water authorities in Nassau County, both for developing and implementing a unified created by special acts, are counted as railroad transportation policy and strategy. The governments for census purposes--the Water authority may acquire, renovate and operate Authority of Great Neck North and the Water any railroad facility in the named New York Authority of Western Nassau County. Similar counties. The 14-member governing body is provisions apply to both authorities. Each is appointed as follows: the legislative bodies of governed by a board of directors representing Allegany, Cattaraugus, Chautauqua, and the municipalities and towns served. The Steuben counties each appoint three voting authorities may fix rates and charges and may members; the Southern Tier West Regional issue revenue bonds. Planning and Development Board appoints one voting member; and the Seneca Nation of Indians may appoint one nonvoting member. A third water authority, the Water Authority of The authority may establish, levy, and collect Southeastern Nassau County, also authorized fares, tolls, rentals, rates, charges, and other by special act and having similar provisions, fees for the use and operation of any railroad failed to become operative and dissolved in facility or related services and may issue 1999. The governing statutes have not been bonds. repealed.

Upper Mohawk Valley Regional Water Waterfront Commission of New York Harbor Finance Authority This interstate commission was established by This authority was created to finance water New York and New Jersey for the purpose of supply projects in the city of Utica and in the reducing criminal and corrupt practices in the handling of waterborne freight within the Port as follows: three by the Governor, one by the of New York. The commission consists of two temporary president of the senate, one by the members, one chosen by the Governor of each speaker of the assembly, two by the mayor of state with the consent of the senate. The the city of Albany with the consent of the commission may impose a tax not to exceed common council, and two by the county two percent on the gross payroll payments executive of Albany County with the advice and made by employers of persons registered consent of the county legislature, all serving at under this compact--pier superintendents, the pleasure of the appointing authority. The hiring agents, checkers, longshoremen, and authority may fix and collect assessments, port watchmen. costs, rentals, fees, and other charges; may accept grants, loans, and funding from federal, state, city, and county sources; and may issue SUBORDINATE AGENCIES AND AREAS general or special obligation hotel revenue bonds. Shown below are various governmental designations in New York that have certain Authority (state). This characteristics of governmental units. These authority was created by special act to promote entities are classified in census statistics as development of an area on the lower west side subordinate agencies of the state or local of Manhattan. A seven-member board governments and are not counted as separate appointed by the Governor governs the governments. Legal provisions for some of the authority. The authority may collect rents, larger of these are discussed below (see fees, and charges; accept grants and "Public School Systems," above, regarding contributions; and issue revenue bonds. The educational agencies of this nature). authority may create wholly-owned subsidiary corporations. Among the subordinate agencies and areas listed below, some represent "special taxing Buffalo and Fort Erie Public Bridge areas" within the territory of an established Authority (state). This authority, created by government. This method of financing special act to operate the Peace Bridge and additional services in limited areas by property sometimes referred to as the Peace Bridge taxation, while more widely used by county Authority, has a ten-member board, five from governments in most states, is an important New York and five from . New York adjunct of town governments in New York (see members are the attorney general, the "Municipal Governments, above). In the listing commissioner of transportation, and the below of authorized county and town related chairperson of the Niagara Frontier agencies, a bullet (*) appears for each entity of Transportation Authority, in an ex officio this kind--i.e., any that may individually serve a capacity, plus two members appointed by the portion rather than all of the county or town Governor with the consent of the senate. The with which it is associated, and for which a tax authority may collect bridge tolls and rentals may be levied against the assessed value of from authority-owned property and may issue property in the area served. revenue bonds.

Albany Convention Center Authority (state) Buffalo Sewer Authority (municipal). This authority was created by special act to build, Authorized by special act in 2004, the authority operate, and maintain the Buffalo sewer is responsible for the design, development, system. The five-member authority board Is planning, financing, construction, and appointed by the mayor of Buffalo with the operation of a convention facility in the city of consent of the council. The authority may Albany. The nine-member board is appointed collect rates and fees for its services and may issue revenue bonds. foundations, and individual donor sources.

Dormitory Authority of the State of New Housing authorities (municipal and town). York (state). This authority was established to These authorities are established individually finance and construct buildings for schools, by special acts, but general law regulates their childcare facilities, judicial and court facilities, operation and financing. A board, appointed hospitals, cultural centers, and other by the mayor (in the case of a city or village institutions. The authority board consists of the housing authority) or the town governing body commissioner of education, the commissioner (in the case of a town housing authority), of health, the state comptroller or a governs each authority. An authority may representative, the director of the budget, five issue bonds and may collect rentals, but members appointed by the Governor, and two administrative costs are met by city, town, or members appointed by state legislative village appropriations. leaders. The authority may fix and collect rents and charges and may issue revenue bonds. Industrial development agencies and authorities (county, municipal, or town). These authorities are established by special Educational Construction Funds acts but with substantially uniform provisions (municipal). Two such funds have been for each. Industrial development agencies or created by special act to finance the authorities are created to finance, promote, construction of combined use structures for and develop industrial, manufacturing, use as school buildings and for other purposes warehousing, commercial, research, and in order to better utilize available land in the recreation facilities including pollution control, city of New York and in the city of Yonkers. educational or cultural facilities, railroad Both funds may fix rentals, fees, and charges facilities, and horse racing facilities. In and may issue revenue bonds. counties and in New York City such authorities are also authorized to provide financial assistance to continuing care retirement The New York City Educational Construction communities. Members of the agency board Fund three-member board of trustees includes are appointed by the county, city, town, or two trustees appointed by the mayor of the city village governing body. Industrial development of New York and the chancellor of the city agencies or authorities may fix rentals, fees, school district who serves as chair. and charges, and may issue revenue bonds.

The City of Yonkers Educational Construction Long Island Power Authority (state) Fund board of trustees includes four members of the board of education appointed by the president of that board, four members This authority was created by a 1986 act of the appointed by the mayor of the city of Yonkers, legislature to acquire, maintain, and operate and the chairman of the board of education gas and electric utilities in Nassau and Suffolk who serves as chair. counties. The authority is governed by a board of 15 trustees with nine appointed by the Governor, three appointed by the president of Health Research, Inc. (state). Organized in the senate, and three appointed by the 1953 under the not-for-profit corporation law, speaker of the assembly. The authority may this entity solicits and administers financial fix rates and charges and may issue revenue support for projects of the department of health bonds. and Roswell Park Cancer Institute. Revenues include grants and other monies from federal government, state government, industry, Metropolitan Transportation Authority Municipal Assistance Corporation for the (state). This authority, established by special City of New York (state). This corporation act to coordinate bus and rail transit and was established by special act to assist the city commuter rail service in the vicinity of New of New York in financing essential services. A York City, includes New York City and the board of nine directors appointed by the counties of Dutchess, Nassau, Orange, Governor, four of whom shall be recommended Putnam, Rockland, Suffolk, and Westchester by the mayor of the city of New York, governs (this area is also referred to as the the corporation. Activities of the corporation "metropolitan commuter transportation district" are financed from proceeds of the state stock- in New York statutes). The chairperson and 16 transfer tax and city sales and use taxes. In members of the authority board are appointed addition, the corporation may issue bonds that by the Governor with the consent of the are secured by proceeds of the state stock- senate, with four of the appointees on transfer tax and city sales and use taxes. recommendation of the mayor of New York City and seven others selected from lists submitted by chief executives of the counties. Nassau County Bridge Authority (county). The authority may fix fares, tolls, rentals, This authority was created by special act to charges, and other fees, and receive grants build, operate, and maintain the Atlantic Beach and contributions. The authority may issue Bridge. A five-member board appointed by the revenue bonds, receive the proceeds of state county executive, with the approval of the general obligation bonds for mass county board of supervisors, governs the transportation purposes, and receive surplus authority. The authority may collect tolls, funds from the Triborough Bridge and Tunnel charges, and fees, and may issue revenue Authority. In addition, the authority may bonds. finance facilities to be leased to New York City Transit Authority. New York City Housing Development Corporation (municipal). This agency was The following entities are classified as formed to stimulate development and subsidiaries of the Metropolitan Transportation restoration of housing in the city of New York Authority and are not counted as separate by providing low-interest loans. Its governing governments: board consists of the commissioner of housing preservation and development, the commissioner of finance, the director of Long Island Rail Road management and budget, two members Metro-North Commuter Rail Company appointed by the Governor, and two appointed by the mayor. The corporation issues revenue Metropolitan Suburban Bus Authority bonds to finance its mortgage loans. As of MTA Excess Loss Trust Fund fiscal year 2007, this corporation had four Staten Island Rapid Transit Operating subsidiary corporations: the Housing Authority Assistance Corporation, the New York City Residential Mortgage Insurance Corporation, the Housing New York Corporation (inactive In addition, the Metropolitan Transportation effective November 3, 2003 but not dissolved), Authority board administers the New York City and the New York City Housing Development Transit Authority and the Triborough Bridge Corporation Real Estate Owned Corporation and Tunnel Authority, both of which are (created effective September 20, 2004 but not classified as dependent agencies of city of active), none of which are counted as separate New York for census purposes and are not governments. counted as governments. New York City Municipal Water Finance by the New York City Municipal Water Finance Authority (municipal). This authority, created Authority and by New York City and also by special act, is responsible for financing sufficient to pay New York City’s costs related water supply and sewage disposal facilities in to the water and sewer systems. Any excess the city of New York. The authority board of revenues are to be transferred to the general directors consists of seven members, two of fund of New York City. whom are appointed by the mayor and one by the Governor, plus the following officials ex officio: city commissioner of environmental New York Job Development Authority protection, city director of management and (state). This authority was established by budget, city commissioner of finance, and special act to create and improve job state commissioner of environmental opportunities by assisting in the financing of conservation. The authority may issue enterprises throughout the state. The authority revenue bonds upon approval of the city board consists of the commissioner of comptroller or other city officials as economic development, the commissioner of circumstances require. The authority receives labor, the commissioner of agriculture and the proceeds of charges imposed by the New markets, and the superintendent of banks York City Water Board. serving ex officio, plus seven members appointed by the Governor with the advice and consent of the senate. The authority may New York City Transit Authority (municipal). receive state appropriations and proceeds from This authority, created by special act, operates its loans and investments, and may issue local bus and rail transit within the City of New revenue bonds. York. It is administered by the board of the Metropolitan Transportation Authority (see above). The authority may fix and collect New York State Bridge Authority (state). fares, fix and collect rents and fees for space This authority was established by special act to and concession rentals, receive grants and build, operate, and maintain toll bridges across contributions, issue revenue bonds and the Hudson River. The seven-member equipment trust certificates, make agreements authority board is appointed by the Governor with the New York City Transit Construction with the consent of the senate. The authority Fund, and receive surplus funds from the may collect tolls and issue revenue bonds. Triborough Bridge and Tunnel Authority. Capital costs are financed through city and New York State Energy Research and state bond issues. The authority may also Development Authority (state). This lease facilities from the Metropolitan authority was created to develop and Transportation Authority. Title to transit implement new energy technologies. The properties operated by the authority is vested authority also is responsible for nuclear waste in the city of New York. The Manhattan and disposal facility siting and low-level radioactive Bronx Surface Transit Operating Authority is waste management. The authority board classified as a subsidiary corporation of the consists of the commissioner of the New York City Transit Authority and is not department of transportation, the counted as a separate government. commissioner of environmental conservation, the chairperson of the public service New York City Water Board (municipal). commission, the chairperson of the Power This board that operates water and sewer Authority of the State of New York, and nine facilities in the city of New York was created by members appointed by the Governor with the act of the legislature. The board consists of consent of the senate. The authority may fix seven directors appointed by the mayor. The and collect fees, rentals, and charges for the board imposes rates, fees, rents, and charges use of property or facilities or for the sale of sufficient to pay debt service on bonds issued products or services; accept gifts, grants, and loans; and issue revenue bonds. charged in connection with its mortgage loans. The agency may issue revenue bonds.

New York State Environmental Facilities Corporation (state). This corporation was Authority (state). created by act of the legislature to finance and This authority was established by special act to construct sewerage systems, solid waste build, operate, and maintain the Thomas E. disposal facilities including hazardous waste Dewey Thruway. A seven-member board facilities, air pollution control facilities, water appointed by the Governor with the consent of management facilities, storm sewers and state the senate governs the authority. The park infrastructure projects. A board of seven authority may collect tolls, fees, rentals, and directors governs the corporation, including charges and issue bonds. The New York State four appointed by the Governor, the Canal Corporation is a subsidiary of this commissioner of environmental conservation, authority. the commissioner of health, and the secretary of state. The corporation may make loans, fix and collect fees, rentals, and charges, and New York State Urban Development issue revenue bonds. Corporation (state). This public corporation, now doing business as the Empire State Development Corporation, was formed to New York State Housing Finance Agency finance industrial, commercial, and residential (state). This agency makes mortgage loans projects in blighted or slum areas. The for housing and special needs health and corporation also finances the construction and housing facilities. The agency board consists modernization of state-owned facilities. Its of the commissioner of housing and governing body consists of the superintendent community renewal, the director of the budget, of banks, the chairperson of the New York the commissioner of taxation and finance, and State Science and Technology Foundation, four members appointed by the Governor with and seven directors appointed by the Governor the consent of the senate. The agency may with the consent of the senate. The accept gifts, grants, or loans, collect fees and corporation may collect rents and charges, and charges, and issue revenue bonds. The may issue revenue bonds. A number of Housing Trust Fund Corporation, the subsidiaries of the New York State Urban Affordable Housing Corporation, and the Development Corporation have been created, Homeless Housing and Assistance including Lower Manhattan Redevelopment Corporation are subsidiaries of the New York Corporation, the American Exchange Facility State Housing Finance Agency and are not Development Corporation, the New York counted as separate governments. Convention Center Development Corporation, the New York State Urban Development and Research Corporation, the Urban Development New York State Project Finance Agency Guarantee Fund, and the Brooklyn Bridge Park (state). This agency was created by special Development Corporation. These subsidiaries act to assist the New York State Urban are not counted as separate governments. Development Corporation in the financing of its operations. The agency board consists of the commissioner of taxation and finance, the Power Authority of the State of New York commissioner of housing and community (state). This authority was created by special renewal, the director of the budget, the act to build, operate, and maintain chairperson of the New York State Housing hydroelectric projects. Subsequent legislation Finance Agency, and three members authorized the development and operation of appointed by the Governor with the consent of nuclear, pumped storage hydroelectric, and the senate. The agency may receive proceeds fossil fuel generation facilities. The authority from state appropriations and from fees board consists of seven members appointed by the Governor with the consent of the consists of the superintendent of banks, the senate. The authority may issue revenue state comptroller or designee, the director of bonds and may collect rates, fees, and the budget, the commissioner of housing and charges for services. community renewal, one member appointed by the president pro tempore of the senate, one member appointed by the speaker of the Research Foundation for Mental Hygiene, assembly, and four members appointed by the Inc. (state). Organized as a not-for-profit Governor with the consent of the senate. The membership corporation in 1952, this agency may fix premiums or fees in connection foundation assists and enhances the research with its loans or purchases, and may issue and training objectives of the New York State revenue bonds. Department of Mental Hygiene and its component agencies. It is governed by a board of directors consisting of 26 prominent Thousand Islands Bridge Authority scientists, administrators, and government (county). This authority was established by officials. Revenues include grants and other special act to build, operate, and maintain the monies from the federal government, state American crossing of the Thousand Islands government, industry, individuals, and other Bridge complex over the American channel of foundations. the St. Lawrence River, plus convention, cultural, and sports facilities in Jefferson County. The Canadian crossing of the bridge Soil and water conservation districts complex is operated by the Canadian Federal (county, municipal). These districts are Bridge Corporation, Ltd. A board appointed by created by resolution of the county governing the chairperson of the county board of body to provide soil and water conservation supervisors of Jefferson County, with the services. The board of directors consists of consent of that board, governs the authority. five or seven directors appointed by the county The authority may issue revenue bonds and governing body, including two directors who collect rates, user fees, rents and tolls. are members of the county governing body. By statute, the county executive in Nassau and Westchester counties appoints a seven- Triborough Bridge and Tunnel Authority member board and in Rockland County (municipal). This authority was created by appoints a five-member board. Board special act to build, operate, and maintain toll appointments in Nassau and Rockland bridges, tunnels, and parking facilities within counties require confirmation by the county the city of New York and the New York governing body. The district serving New York Coliseum. It is administered by the board of City is governed by a nine-member board the Metropolitan Transportation Authority (see consisting of seven members appointed by the above). The authority may issue revenue mayor and two appointed by the city council. bonds and collect rates, tolls, and rentals. Title The districts may require contributions from to all projects is vested in the city of New York. benefitted landowners and receive The authority is required to transfer its surplus reimbursement for some expenditures from the funds to the Metropolitan Transportation state government. Authority or the New York City Transit Authority.

State of New York Mortgage Agency (state). This agency purchases mortgage loans from Trust for Cultural Resources of the City of banks during periods when an inadequate New York (municipal). This trust was created supply of credit exists, provides mortgage by 1976 legislation to finance facilities for insurance funds, and provides educational cultural institutions in the city of New York. A loan funds by making loans to students and by board of seven trustees governs the trust, with purchasing student loans. Its governing body six appointed by the mayor, plus the deputy mayor for finance and economic development Albany area transit system) and the chairperson of the New York City Central New York Regional Transportation Industrial Development Agency, who serve in Authority (owns Syracuse area transit system) an ex officio capacity. The trust may receive tax equivalency payments from combined-use City University of New York Research facilities, and may issue revenue bonds. Foundation Drainage improvement districts United Nations Development District and Art Commission Corporation (municipal). This corporation Homeless Housing and Assistance was created by act of the legislature to finance Corporation facilities for the United Nations headquarters. Housing Trust Fund Corporation A board of directors, consisting of the chairperson of the New York City Planning Industrial Exhibit Authority Commission, the New York City housing and Joint river regulating, river improvement, and development administrator, plus eight drainage improvement districts members appointed by the Governor and five Lake George Park Commission members appointed by the mayor of the city of New York, governs the corporation. The Natural Heritage Trust corporation is authorized to create subsidiary Nelson A. Rockefeller Empire State Plaza corporations. The corporation may receive Performing revenue from the lease or sale or properties Arts Center Corporation and from city and state contributions, and may issue revenue bonds. Projects of the New York City University Construction Fund corporation must be approved by the city of New York Convention Center Operating New York. Corporation New York Local Government Assistance Urban renewal or community development Corporation authorities (municipal and town). These Partnership Trust agencies are established individually by special acts, but a general law regulates their New York State Higher Education Services government and financing. The governing Corporation body may be provided for by the special acts New York State Institute on Superconductivity or by general law and may comprise appointed New York State Municipal Bond Bank Agency or ex officio officials, or combinations of both. The authority may receive appropriations from New York State Olympic Regional the sponsoring governments, rentals, and Development Authority other income from projects, and may issue New York State Racing and Wagering Board revenue bonds. New York State Theatre Institute Corporation New York State Thoroughbred Breeding and Other examples include: Development Fund Corporation Niagara Frontier Transportation Authority State 6 (including Niagara Frontier Port Authority) (airport, port, and transit facilities in the Buffalo area) Affordable Housing Corporation Ogdensburg Bridge and Port Authority Agriculture and New York State Horse Palisades Interstate Park Commission Breeding Development Fund River improvement districts Capital District Transportation Authority (owns River regulating districts Rochester-Genessee Regional Transportation Suffolk County Judicial Facilities Agency Authority (owns Rochester area transit system) Upper Mohawk Valley Memorial Auditorium Roosevelt Island Operating Corporation Authority (Oneida) Roswell Park Cancer Institute Corporation State park commissions Municipal State University Construction Fund Albany Municipal Water Finance Authority Tobacco Settlement Financing Corporation Albany Water Board Brooklyn Navy Yard Development Corporation County (New York City) Agriculture districts Buffalo Municipal Water Finance Authority Albany County Airport Authority Buffalo Sewer Authority County drug control authorities Buffalo Water Board *County health districts (countywide and part- Business improvement districts county) Business Relocation Assistance Corporation County health care corporations (New York City) County hurricane protection, flood and Center Authority of Glens Falls shoreline erosion control districts (Suffolk City drug control authorities County) Economic development zones (a.k.a. empire County mosquito control commissions zones) County park commissions Economic development zone capital County police districts corporations Chautauqua County Sports, Recreation and Elmira Water Board Cultural Authority 7 Green Island Power Authority (Village of Green County small watershed protection districts Island, Albany County) County solid waste or resource recovery Trust (New York City) authorities Jay Street Development Corporation (New County water or water and sewer authorities York City) (special acts) Joint garbage and refuse districts County water, sewer, waste water disposal, Joint water districts (joint village and town) drainage, and refuse districts Joint water works systems Economic development zones (a.k.a. empire Library districts (governed by appointed zones) boards) Economic development zone capital Local water and sewer authorities in cities, corporations towns, or villages Greater Rochester Sports Authority Municipal Assistance Corporation for the City Local water and sewer authorities (county) of Troy Long Island Job Development Authority 8 New York City Capital Resource Corporation Monroe County Airport Authority New York City Economic Development Oneida County Sports Facility Authority Corporation Regional off-track betting corporations New York City Fiscal Year 2005 Securitization Corporation Schenectady Metroplex Development Authority New York City Health and Hospitals North Hempstead Town Solid Waste Corporation Management Authority New York City Hudson Yards Development Parking authorities Corporation *Public improvement districts and special New York City Hudson Yards Infrastructure improvement districts (for beach erosion, Corporation drainage, lighting, parks, parking, police, New York City Marketing Development docks, garbage removal, sewers, sidewalks, Corporation snow removal, street improvement, and water supply) New York City Off-Track Betting Corporation Resource recovery authorities New York City Sales Tax Asset Receivable Corporation *Town fire-alarm and town fire-protection districts New York City School Construction Authority Town library districts (governed by appointed New York City Transit Construction Fund boards) New York City Transitional Finance Authority Town park districts Parking authorities 9 Peekskill Civic Center Authority Private Associations Port of Oswego Authority 10 Rome City Historic Development Authority The American Museum of Natural History Salamanca Indian Lease Authority Planetarium Authority is governed by the Saratoga Springs City Center Authority trustees of the American Museum of Natural History, a private organization. This authority Schenectady special assessment districts is therefore treated as a subsidiary of a private Syracuse Special Assessment District organization, and is not counted as a government. Tobacco Settlement Asset Securitization Corporation (TSASC, Inc.) Utica Transit Authority Drainage section associations are not counted as governments for census purposes. They WTC Captive Insurance Company, Inc. (New are operated asprivate associations. York City)

Private housing finance corporations have Town been established in some New York localities. Clifton Park Town Water Authority These are treated as private entities, and are Clifton-Fine Health Care Corporation not counted as local governments. Economic development zones (a.k.a. empire zones) Association libraries and museums are Economic development zone capital classified as private entities, except in cases corporations where their boards consist of a majority of public officials or members appointed by public Fire alarm districts officials. In these cases the library or museum Fire protection districts is classified as a dependent activity of the Fishers Island Ferry District sponsoring government. Joint garbage and refuse districts Joint water districts (joint village and town) New York laws also provide for various types of local areas for election purposes and Lake Park Districts administration of justice. Local water and sewer authorities (town) 1. These five county areas are coextensive joint state-city corporation established by the with the boroughs of Bronx, Brooklyn, governor of New York and former mayor of Manhattan, Queens, and Staten Island, New York City as a subsidiary of the New York respectively. The boroughs in the City of New State Urban Development Corporation. York are substantially consolidated wit the city for governmental purposes, and are not counted as separate governments. 5. The Loon Lake Park District, created by special act in 1941, is dependent on the town of Chester in Warren County. The Mohegan 2. In three instances where a town is Lake Improvement District, created in 1975 by coterminous with a village – East Rochester, joint action of the towns of Yorktown and Scarsdale, and Mount Kisco – the village Cortlandt in Westchester County, is officers also serve as town officers, and the administered by the town of Yorktown. The town budget is subject to approval by the Peach Lake Improvement District, authorized village trustees. These three governments are by special act in 1985, did not organize. The counted only once in census statistics on Peach Lake Sewer District, created in fiscal governments. By contrast, two other towns year 2007 as a joint improvement district in the (Green Island and Harrison) that are towns of Southeast (Putnam County) and coterminous with one village each, and two North Salem (Westchester County), was towns (Pelham and Rye) that are coterminous organized in lieu of the lake improvement with two villages each, are counted as district. The Schroon Lake Park District, separate town governments. In Green Island, created by special act in 1955, is dependent on Harrison, Pelham, and Rye, the towns perform the towns of Horicon and Chesterin Warren functions that are distinct from functions County and Schroon in Essex County. performed by the villages, and actions of the town officers are not subject to review by the village trustees. 6. The New York Sports Authority is inactive although establishing legislation remains active. The New York state comptroller 3. Legislation in 2002 replaced the 32 elected recommended in 2006 that the authority be community school boards with appointed dissolved. community district education councils. Without legislative action to extend the 2002 legislation, prior legislation providing for the elected 7. Authorized in 1999, but reported as inactive community school boards will be reinstated as of 2007. effective July 1, 2009. 8. Reported as inactive as of 2007. 4. The World Trade Center site, owned by the Port Authority of New York and New Jersey, is 9. Reported as inactive as of 2007. being redeveloped following destruction of prior structures on September 11, 2001. Development is under the direction of the 10. Reported as inactive as of 2007. Lower Manhattan Development Corporation, a