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Local Government – 2021 Financial Condition Report
… property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … rate of inflation, with some exceptions, though each local government’s tax cap calculation involves a multi-step … formula. The law also includes provisions for a local government to override the tax cap. The calculated allowable …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentHilton Central School District – Audit Follow-Up (2022M-200-F)
… – Network Access Controls (2022M-200), released in June 2023. The audit determined that District officials did … District Network Access Controls 2022M200 released in June 2023 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fRidge Fire District – Audit Follow-Up (2021M-165-F)
… of Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal … The purpose of our review was to assess the Ridge Fire Districts District progress as of September 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fGates Fire District – Audit Follow-Up (2024M-10-F)
… fire protection and emergency services within the Towns of Chili and Gates in Monroe County. The elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… and annual financial reports (AFR) 1 were filed in a timely manner. The 2018 independent annual audit of the … 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already … partially implemented the audit’s two recommendations. As a result, the Board cannot ensure District assets are fully …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fCity of Mount Vernon – Audit Follow-Up (2020M-96-F)
… City of Mount Vernon’s (City) progress, as of July/August 2025, in implementing our recommendations in the audit report … the City of Mount Vernons City progress as of JulyAugust 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… The purpose of our review was to assess the Schonowe Volunteer Fire Company, Inc’s (Company’s) progress, as of … our recommendations in the audit report Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185), … The purpose of our review was to assess the Schonowe Volunteer Fire Company Incs Companys progress as of April …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… of Review The purpose of our review was to assess the Port Jervis City School District’s (District’s) progress, as … in implementing our recommendations in the audit report Port Jervis City School District – Financial Condition … condition. Background The District serves the City of Port Jervis and the Towns of Deer Park and Mount Hope in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fTown of West Seneca – Audit Follow-Up (2019M-195-F)
… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fValue of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… reported 4,320 active projects valued at $109 billion for 2019, a 3.3 percent, or $3.5 billion, increase in project values from 2018, while net tax exemptions totaled $796 million in 2019, … reported 4320 active projects valued at $109 billion for 2019 a 33 percent or $35 billion increase in project values …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… Historic relief funds from the federal government, provided in response to the … among the states. As federal pandemic spending winds down, the underlying trends we saw pre-pandemic are likely to … Historic relief funds from the federal government provided in response to the COVID19 pandemic boosted New Yorks per …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… deployment of the highest-speed connections in every corner of the state, according to a new analysis released by … deployment of the highestspeed connections in every corner of the state …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideDiNapoli: Restaurant Industry Critical to New York City's Economy
… delivered nearly $27 billion in taxable sales, but many restaurants and bars have closed or significantly reduced … May compared to a year earlier. “New York City’s bars and restaurants are the lifeblood of our neighborhoods. The … many establishments to close forever,” DiNapoli said. “Restaurants reflect our diversity, employing tens of …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyTheresa Fire District – Audit Follow-Up (2021M-60-F)
… Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Theresa Fire District – Board Oversight and Financial Management (2021M-60), released in August 2021. The audit determined the Board did not … Fire Districts District progress as of November 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-fTown of Tompkins Fire District – Audit Follow-Up (2023M-33-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Tompkins Fire District’s (District) progress, as of … The purpose of our review was to assess the Town of Tompkins Fire Districts District progress as of January …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/18/town-tompkins-fire-district-audit-follow-2023m-33-fUniondale Union Free School District – Audit Follow-Up (2023M-61-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess Uniondale Union Free … The purpose of our review was to assess Uniondale Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/26/uniondale-union-free-school-district-audit-follow-2023m-61-fCopiague Union Free School District – Audit Follow-Up (2023M-150-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess Copiague Union Free School District’s (District) progress, as of January 2026, in implementing our recommendations in the … The purpose of our review was to assess Copiague Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/copiague-union-free-school-district-audit-follow-2023m-150-fDiNapoli: Local Sales Tax Collections Jump for Third Year
Local sales tax collections continued to climb in 2018 growing for the third year in a row according to a report released today by State Comptroller Thomas P
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearSecurities Coordinating Committee
… Governor in 1977 and expanded in 1983 to coordinate the scheduling of debt offerings by the State, its largest public … major debt-issuing organizations also participate in the scheduling activity of the Committee. They include: City of … Governor in 1977 and expanded in 1983 to coordinate the scheduling of debt …
https://www.osc.ny.gov/debt/securities-coordinating-committeeOpinion 2006-2
… to the procedures in article 12 of the Town Law (§190 et seq .), or upon town board motion subject to permissive … to the procedures in article 12-A of the Town Law (§209-a, et seq .). Under both articles 12 and 12-A, a public hearing … be funded by a private contribution to the town. 2 January 26, 2006 David J. Wukitsch, Esq., Town Attorney Town of New …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2