Are Special Districts included in the financial data sets?
The Office of the State Comptroller will be including the financial data for independent special districts in Open Book New York at a later date. Financial data for most dependent town special districts is now included in Open Book New York; it is reflected in the financial data of the sponsoring town. Dependent special districts are operated by the boards of their sponsoring towns and are considered part of the town’s reporting entity. Independent special districts are governed by a separate board of commissioners and report their finances through their own annual financial report, separate from the municipality in which they operate.