Where is the nearest police station?
com-mis-sar-YAH-toh — six syllables; stress falls on the fourth.
Use when you need to file a report in person rather than by phone. Going in person is often required for theft reports needed for insurance claims or document replacement.
A commissariato is a local police precinct of the Polizia di Stato. For smaller towns, the equivalent Carabinieri outpost is called a stazione dei Carabinieri. Either can handle most non-emergency reports.
Dov'è la caserma dei Carabinieri?
Where is the Carabinieri station?
Use in rural areas where Carabinieri coverage is more common.
Dove posso fare una denuncia?
Where can I file a report?
More practical — focuses on the action rather than the location.
C'è un ufficio di polizia qui vicino?
Is there a police office nearby?
Generic and slightly more casual.
Theft reports filed with police generate a document called a denuncia, which is essential for insurance claims and for replacing stolen travel documents at your embassy.