Research

The latest federal data show New York's public school system has the highest per-pupil spending of any state; New York City has the highest per-pupil spending among the nation’s 50 largest school districts; and New York teachers have the highest average pay while pupil-teacher ratio is among the lowest. Read More

Three years after boosting New York State’s top tax rate to its highest level since 1981, Democratic majorities in both houses of the Legislature have united behind a plan to raise personal income taxes even higher on Empire State income millionaires. Read More

This report analyzes how well 66 executive branch agencies are using the internet and technology platforms to meet their FOIL obligations (see table below). It evaluates how user-friendly agency websites are for making FOIL requests. And it examines to what extent agencies are using, or not using, technology to make both the agency’s and the public’s FOIL experiences better. Read More