ALBANY, NY (March 12, 2025) — The Annual Financial Report (AFR) Filing Status provides a snapshot of compliance among local government entities with the requirement to submit their annual financial reports. This data, sourced from the Office of the New York State Comptroller (OSC) Annual Financial Reporting System as of March 6, 2025, reflects the filing status of 2,985 local government entities across New York State, with a specific focus on Westchester County in this analysis. The report categorizes entities into counties, cities, towns, villages, fire districts, special districts, libraries, joint activities, and other government bodies, detailing whether their 2023 financial reports are “Filed,” “Not Filed,” or “Not Yet Due.”
The AFR is a critical tool for transparency, enabling oversight of financial management and ensuring accountability in local governance. Entities that have “Filed” their reports are in compliance, while those marked “Not Filed” are delinquent, potentially facing penalties or increased scrutiny. The “Not Yet Due” status indicates entities whose deadlines have not yet passed as of the data’s last update.
Overview of Filing Compliance in Westchester County
Westchester County municipalities and agencies reveal a mixed picture of compliance. Out of the entities listed under Westchester County, most have successfully filed their 2023 AFRs, but there are notable exceptions where reports are either not filed or not yet due.
- Counties: Westchester County itself has filed its 2023 AFR, indicating compliance at the county level.
- Cities: Among the cities in Westchester, the City of New Rochelle, City of Rye, and City of White Plains have all filed their reports. However, the City of Mount Vernon and City of Yonkers show their reports as “Not Yet Due,” suggesting their filing deadlines extend beyond March 6, 2025.
- Towns: Most towns, such as the Town of Mamaroneck, Town of Pelham, and Town of Rye, have filed their reports. Exceptions include the Town of Eastchester and Town of Greenburgh, which are marked as “Not Yet Due.”
- Villages: Villages like Larchmont, Mamaroneck, Pelham, Pelham Manor, Port Chester, and Rye Brook have all filed their reports, demonstrating strong compliance. However, the Village of Bronxville’s report is “Not Yet Due.”
- Fire Districts: Fire districts in Westchester, such as the Mamaroneck Fire District and Port Chester Fire District, have also filed their reports.
- Special Districts, Libraries, Joint Activities, and Other Entities: Most of these entities, including the Mamaroneck Public Library District and the Rye Town Park Commission, have filed their reports, though some joint activities like the Northern Westchester Joint Water Works are marked as “Not Yet Due.”
Overall, Westchester County entities show a high level of compliance, with only a few municipalities and agencies lagging due to extended deadlines.
Detailed Filing Status for Specific Municipalities and Agencies
Focusing on the municipalities and agencies in the Sound Shore area (Rye, Port Chester, Rye Brook, Mamaroneck, Larchmont, New Rochelle, Pelham, and Pelham Manor), the data provides the following insights:
- Rye:
- City of Rye: The City of Rye has successfully filed its 2023 AFR, indicating timely compliance with financial reporting requirements.
- Town of Rye: The Town of Rye has also filed its 2023 AFR, showing adherence to state regulations.
- Rye Town Park Commission (Joint Activity): This joint activity, which manages park facilities in the Rye area, has filed its 2023 AFR, reflecting coordinated financial oversight.
- Port Chester:
- Village of Port Chester: The Village of Port Chester has filed its 2023 AFR, demonstrating compliance.
- Port Chester Fire District: The fire district serving Port Chester has also filed its 2023 AFR, ensuring transparency in its financial operations.
- Rye Brook:
- Village of Rye Brook: Rye Brook has filed its 2023 AFR, indicating that its financial reporting is up to date and in line with state requirements.
- Mamaroneck:
- Town of Mamaroneck: The Town of Mamaroneck has filed its 2023 AFR, showing compliance.
- Village of Mamaroneck: The Village of Mamaroneck has also filed its 2023 AFR, maintaining transparency in its financial management.
- Mamaroneck Fire District: The fire district has filed its 2023 AFR, ensuring accountability in its operations.
- Mamaroneck Public Library District: This library district has filed its 2023 AFR, reflecting responsible financial oversight.
- Larchmont:
- Village of Larchmont: Larchmont has filed its 2023 AFR, indicating compliance with state reporting standards.
- Larchmont Public Library: The library has also filed its 2023 AFR, demonstrating transparency in its financial operations.
- New Rochelle:
- City of New Rochelle: The City of New Rochelle has filed its 2023 AFR, showing timely submission of its financial report.
- New Rochelle Public Library: The library has filed its 2023 AFR, ensuring compliance with reporting requirements.
- Pelham:
- Town of Pelham: The Town of Pelham has filed its 2023 AFR, indicating adherence to financial reporting deadlines.
- Village of Pelham: The Village of Pelham has also filed its 2023 AFR, showing compliance.
- Pelham Public Library: The library has filed its 2023 AFR, reflecting responsible financial management.
- Pelham Manor:
- Village of Pelham Manor: Pelham Manor has filed its 2023 AFR, demonstrating compliance with state regulations.
Analysis and Implications
The data reveals that the specified municipalities and agencies in Rye, Port Chester, Rye Brook, Mamaroneck, Larchmont, New Rochelle, Pelham, and Pelham Manor are largely compliant with AFR filing requirements as of March 6, 2025. All listed entities in these areas have either filed their 2023 AFRs or, in the case of larger cities like New Rochelle, have deadlines that have not yet passed. This high level of compliance suggests effective financial management and accountability in these communities, which are known for their affluent populations and well-funded public services.
However, the “Not Yet Due” status for some entities, such as the City of New Rochelle’s deadline, highlights the variability in filing schedules across different types of government entities. Larger cities often have extended deadlines due to the complexity of their financial operations, while smaller villages and towns typically file earlier.
For residents and stakeholders, this data provides reassurance that local governments are meeting their transparency obligations, allowing for public oversight of taxpayer funds. For entities that have not yet filed, such as those with upcoming deadlines, it will be important to monitor their compliance to ensure they meet state requirements.
Conclusion
The 2023 AFR Filing Status report for Westchester County paints a positive picture of financial accountability among local government entities, particularly in Rye, Port Chester, Rye Brook, Mamaroneck, Larchmont, New Rochelle, Pelham, and Pelham Manor. With most entities having filed their reports, these municipalities and agencies demonstrate a commitment to transparency and responsible governance. Continued monitoring of those with pending deadlines will ensure that this standard of accountability is maintained across the board, fostering trust in local government operations.
