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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 … or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentHilton Central School District – Audit Follow-Up (2022M-200-F)
… of our review was to assess the Hilton Central School District’s (District’s) progress, as of August 2025, in implementing our … The District is governed by a seven-member Board of Education, that is responsible for managing and controlling … recommendations in the audit report Hilton Central School District Network Access Controls 2022M200 released in June …
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)
… of Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Gates Fire District – Board Oversight of Long-Term Planning … and emergency services within the Towns of Chili and Gates in Monroe County. The elected five-member Board is …
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)
… As a result, the Board cannot ensure District assets are fully safeguarded. 1 During our audit, and at the time of …
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)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of Mount … The purpose of our review was to assess the City of Mount …
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)
… report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Schonowe … The purpose of our review was to assess the Schonowe …
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)
… District – Financial Condition (2022M-152), released in November 2022. The audit determined that the Board of … City School District Financial Condition 20252 released in November 2022 …
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
… last decade,” said DiNapoli. “The reported number of net jobs gained as a result of these projects has hovered around … communities are worth the cost of the incentives their local IDAs are providing.” IDAs are local public benefit corporations that exist to encourage …
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 COVID-19 pandemic, boosted New York’s per capita balance of payments from Washington from second-to-last in federal … Historic relief funds from the federal government provided in response to the COVID19 …
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-divideDiNapoli: Restaurant Industry Critical to New York City's Economy
… New York City’s restaurant industry had 23,650 establishments … and delivered nearly $27 billion in taxable sales, but many restaurants and bars have closed or significantly … 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)
… 177 percent of 2021 appropriations The audit included 13 recommendations to help the Board and Treasurer improve …
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 January 2026, in implementing our recommendations in the audit report Town … The purpose of our review was to assess the Town of Tompkins Fire …
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 School District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess Uniondale Union Free School …
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 audit report … 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-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