[cogitator]

Make cuts until it hurts...really bad.

What's your definition of "hurt"? Who? Where? How? What do you value? What are you willing to lose?

[hattend]

Freeze salaries...Reagan did it in the 60's...I know because my mom was a state employee and she hated it, but we somehow made it.

Retire/layoff a portion of local, county, state school administrators. They will always be the first thing that comes to my mind...they go before one teacher (oh, and fire substandard teachers - break the union)
(the education beaurocracy is out of it's mind)

Delay/cancel city/county/state building construction - they can stay in old buildings a few more years

Remove any overlapping state/county/city legislation - how many people need to take their cut of the cash cow before it gets to the people in need (local taxes stay local, state stays in the state)

Sell off official transportation (let the elected officials use their own vehicles and reimburse)

Renegotiate or delay city/county/state contracts

Keep the stuff that actually provides a value - cops, fire, trash, sewer, highway maintenance

If you don't think there is a 20-30% city/county/state "fat" factor that can be excised, then we will agree to disagree.

Do it right, you don't have anything to lose except some dead wood.

I'm sure I could add some more if I got to see the books.