

Local Government on Long Island
Long Island is unique in that it has few towns but six times as many villages and school districts and five times as many fire districts as the rest of New York.| Nassau | Suffolk | Average - Other Counties | |
| Cities | 2 | 0 | 1 |
| Towns | 3 | 10 | 17 |
| Villages | 64 | 31 | 8 |
| School Districts | 56 | 69 | 10 |
| Fire Districts | 39 | 93 | 13 |
| Town Special Districts* | 140 | 200 | 120 |
As a result of the high number of villages, much more of Long Island, (especially Nassau County) is under three general purpose local governments than the rest of New York is.
| Nassau | Suffolk | Average - Other Counties | |
| % Town Land Area in Villages | 42% | 8% | 2% |
| % Town Population in Villages | 35% | 9% | 22% |
The average size and population of the villages on Long Island are larger than the rest of New York. Larger sizes and population require a greater level of public services thus increasing the cost of government.
| Nassau | Suffolk | Average - Other Counties | |
| Average Village size (sq. mi.) | 1.8 | 2.6 | 1.6 |
| Average Village Population | 7,023 | 3,985 | 2,817 |
Town special taxing districts are also a major issue on Long Island, which account for more than half of the statewide Town special taxing district tax burden. With 49 commissioner-run Town special taxing districts, Nassau County is where commissioner-run Town special taxing districts primarily exist, and have been found in several Comptroller's reports to have problems including a lack of transparency and financial controls.
| Nassau | Suffolk | Average - Other Counties | |
| # of Town Special Taxing Districts | 140 | 200 | 120 |
| Special Taxing District Tax Levy | $271.3M | $169.5M | $7.7M |
| % of Town Property Tax for Special Taxing Districts | 65% | 30% | 25% |
Long Island local government costs 26% more per capita than the rest of New York, though it is similar to other downstate counties with a high cost of living.
| Nassau | Suffolk | Average - Other Counties | |
| Total Expenses per Capita | $6,869 | $6,434 | $5,297 |
| County Expenses per Capita | $2,432 | $1,794 | $1,574 |
| City Expenses per Capita | $1,747 | n/a | $1,669 |
| Town Expenses per Capita | $754 | $961 | $661 |
| Village Expenses per Capita | $1,342 | $1,318 | $1,190 |
| School Dist. Expenses per Capita | $3,111 | $2,035 | $2,549 |
The property tax burden is also greater on Long Island than the rest of New York, but similar to other downstate counties.
| Nassau | Suffolk | Average - Other Counties | |
| Total Property Tax per Capita | $3,767 | $2,999 | $1,946 |
| County Property Tax per Capita | $682 | $389 | $356 |
| City Property Tax per Capita | $698 | n/a | $428 |
| Town Property Tax per Capita | $363 | $410 | $307 |
| Village Property Tax per Capita | $752 | $674 | $419 |
| School Dist. Property Tax per Capita | $2,383 | $2,035 | $1,154 |
A recent study by the Long Island Index compared local government cost and service satisfaction on Long Island with similar counties in Northern Virginia that had 1/26th the number of governmental entities. Though both regions had comparable levels of service satisfaction and cost of living, per capita spending on Long Island was $1,722 higher than Northern Virginia. Some of this was explained by different state requirements and employee costs, but 22% of the cost difference could not be explained by either.
* Town special taxing districts include fire protection districts, water, sewer, and other Town special taxing districts established under Town Law Articles 12, 12-A, 12-C, and 13. It does not include fire districts or library districts. Though they may levy taxes in a Town, these special taxing districts may cross Town borders and are considered separate government entities. If these special taxing districts are included, the special district property tax burden in Nassau County is nearly 75% of the total Town and special taxing district property tax burden and the number of special taxing districts that are run by commissioners increases to 101.
Information Source:
NYS Commission on Local Government Efficiency and Competitiveness
Long Island Index