Amazingly, New York has more than 10,521 overlapping governments, including counties, towns, villages, school districts, special districts and public authorities. These entities impose layer upon layer of taxing structures--with citizens receiving multiply tax bills annually--resulting in the highest local property tax burden in the nation.
On December 11, 2008 Attorney General Andrew M. Cuomo announced a plan to empower communities across the state with the ability to fundamentally reorganize and consolidate local governments. In May, the Attorney General, after working with various groups, citizens and the Legislature, announced legislation, entitled The New N.Y. Government Reorganization and Citizen Empowerment Act ("Empowerment Act").The Empowerment Act received overwhelming bi-partisan support and was passed by both house of the Legislature in June. The Governor recently signed the bill into law. You can find out more about how the Empowerment Act works on this site.
New N.Y. Government Reorganization and Citizen Empowerment Act