Filing Compliance
Which cities are up to date with their Annual Financial Reports?
Why Filing Matters
New York's cities are required to file Annual Financial Reports (AFRs) with the NYS Office of the State Comptroller. These reports are the primary source of comparable financial data across municipalities. When a city fails to file, it becomes invisible to benchmarking, reduces public accountability, and can have serious consequences.
The most notable case is Mount Vernon, which lost its credit rating after years of non-filing. The OSC conducted special audits (2020M-96) documenting the city's failure to produce timely financial reports. Approximately 20% of New York local governments fail to file on time in any given year.
Chronic / Ceased Non-Filers
Cities that have not filed for 3 or more years as of FY 2024.
| City | Last Filed | Years Behind | 10-Year Filing Rate |
|---|---|---|---|
| Ithaca | 2021 | 3 | 70.0% |
| Mount Vernon | 2020 | 4 | 60.0% |
| Rensselaer | 2021 | 3 | 70.0% |
Recent Lapses
Cities that usually file but missed 1-2 recent years.
| City | Last Filed | Years Behind | 10-Year Filing Rate |
|---|---|---|---|
| Fulton | 2022 | 2 | 80.0% |
| Jamestown | 2023 | 1 | 90.0% |
| Johnstown | 2023 | 1 | 90.0% |
| Mechanicville | 2023 | 1 | 90.0% |
| North Tonawanda | 2023 | 1 | 90.0% |
| Port Jervis | 2023 | 1 | 90.0% |
| Salamanca | 2023 | 1 | 90.0% |
| Tonawanda | 2023 | 1 | 90.0% |
The remaining 50 of 61 cities filed for FY 2024.
Read our full methodology for details on data sources and how metrics are calculated.