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Office of the State Comptroller - Local Government & School Accountability

Financial Data: What is the general schedule/cycle of data availability?

There is a lag between the end of a locality’s fiscal year and when that locality’s reviewed annual financial report data becomes available to requesters. The major classes of general purpose local governments – county, cities, towns, and villages – are required to submit annual financial reports to OSC within 60 to 120 days of the close of their fiscal years, depending upon the class and population size of the local government. Specific report filing deadlines can be found at the following link: www.state.ny.us/localgov/finreporting/deadlines.htm

Once received in OSC, annual reports undergo a desk review process. When the necessary review of annual reports of all localities within a class is completed, LGSA compiles financial tables for each class. Fiscal year end dates generally drive the order in which financial tables become available. Generally, the village financial table is available first (in late Fall) with county, city, and town tables following, in that order, close to the end of the calendar year that follows the fiscal year of the data. However, data is available for individual localities as they are filed (in preliminary form) and reviewed.