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Local Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … the rate of inflation, with some exceptions, though each local government’s tax cap calculation involves a multi-step …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentHilton Central School District – Audit Follow-Up (2022M-200-F)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. The audit included … by a seven-member Board of Education, that is responsible for managing and controlling the District’s financial and … the District’s chief executive officer and is responsible for District administration. Results of Review Of the three …
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)
… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling … governed by a five-member Board. The Board is responsible for the overall financial management and safeguarding of its … acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for District funds …
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)
… – pdf] Purpose of Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as … future operating and capital needs. The Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan. Officials were unable to formally evaluate the $1.9 million reserve balance as of …
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)
… report – pdf] [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Ticonderoga Joint Town/Village Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Ticonderoga Joint TownVillage Fire …
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)
… – pdf] Purpose of Review The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of … credit rating. The City Comptroller (Comptroller) failed to file the required annual financial report (AFR) 1 with our … through 2019. The Council did not take sufficient action to acquire financial information. No audited financial …
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)
… of our review was to assess the Schonowe Volunteer Fire Company, Inc’s (Company’s) progress, as of April 2025, in implementing our … in the audit report Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185), released in … of our review was to assess the Schonowe Volunteer Fire Company Incs Companys progress as of April 2025 in …
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)
… more taxes than needed to fund operations and exceeded the 4 percent statutory limit by 26 percentage points. In … Deer Park and Mount Hope in Orange County and the Towns of Forestburgh and Mamakating in Sullivan County. The elected nine-member Board is responsible …
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-fFederal 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 COVID19 pandemic boosted New Yorks per capita balance of payments from Washington from secondtolast in federal fiscal year FFY 2019 to 40th in FFY 2020 among states
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
… to accelerate universal deployment of the highest-speed connections in every corner of the state, according to a new … to accelerate universal 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-divideValue of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… last decade,” said DiNapoli. “The reported number of net jobs gained as a result of these projects has hovered around … to private companies, with the goal of increasing job opportunities and overall economic welfare in the area. … District had the highest net exemptions at $92 per capita. Jobs IDAs reported that project operators estimated 220,442 …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeDiNapoli: Restaurant Industry Critical to New York City's Economy
… New York City’s restaurant industry had 23,650 establishments … delivered nearly $27 billion in taxable sales, but many restaurants and bars have closed or significantly reduced … report found that in April, restaurant employment in New York City dropped to 91,000 jobs as restrictions were …
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)
… report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Theresa Fire … The purpose of our review was to assess the Theresa Fire …
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)
… 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 … The purpose of our review was to assess the Town of Tompkins …
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)
… School District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Uniondale Union Free School District – Information Technology, 2023M-61, released in October 2023. The audit determined District officials did …
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)
… – pdf] Purpose of Review The purpose of our review was to assess Copiague Union Free School District’s (District) … risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to District officials, we found that officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/copiague-union-free-school-district-audit-follow-2023m-150-fTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdf