Access Annual Financial Reports - New York City Law

Taxation and Finance New York 3 Minutes Read ยท published February 02, 2026 Flag of New York

New York City, New York publishes official annual financial reports that detail the citys audited finances, budgets, and notes to the accounts. Residents can usually download the Comprehensive Annual Financial Report (CAFR) and related statements from the New York City Comptrollers website or consult the Mayor's Office of Management and Budgets publications. For records not posted online, you can submit a public records request through the citys OpenRecords portal to ask the responsible agency for copies or supporting schedules.[1]

What the annual financial reports include

The CAFR and related annual statements typically include:

  • Audited financial statements and notes
  • Management discussion and analysis
  • Revenue and expenditure schedules
  • Fiscal year comparative tables and pension disclosures
Official CAFR files are the primary source for audited city financial data.

How to access the reports

  • Download PDF copies from the New York City Comptrollers CAFR page and archives. Comptroller CAFR page[1]
  • Search Mayor's Office of Management and Budgets publications for budgetary reports and supporting documents. NYC OMB publications[3]
  • If a document is not available online, file a public records request through the citys OpenRecords FOIL portal. NYC OpenRecords FOIL portal[2]

Penalties & Enforcement

Publication of the CAFR is an established practice of the Comptrollers office and the Mayor's budgeting process, but specific fines or statutory monetary penalties for failure to publish the annual financial report are not specified on the cited municipal pages. [1]

  • Fine amounts: not specified on the cited page.[1]
  • Escalation for repeat or continuing failures: not specified on the cited page.[1]
  • Non-monetary sanctions: official orders to comply, publication directives, or administrative oversight may apply; specific remedies are not listed on the CAFR page.[1]
  • Enforcer and complaint pathway: the New York City Comptrollers office prepares and posts CAFRs; records requests and complaints about access use the citys OpenRecords portal or the agencys records contact points.[2]
  • Appeals and review: appeals of FOIL/OpenRecords denials follow the citys OpenRecords procedures and, if required, further legal remedies; specific time limits for appeals are set by the agency process and the FOIL guidance on the OpenRecords portal.[2]
If an official report is missing online, submit a records request quickly because processing and appeal timelines are limited.

Applications & Forms

To request unpublished or archived financial records, use the NYC OpenRecords FOIL submission form or portal. The portal provides the submission workflow and any applicable fee information; fees or detailed charge schedules are not specified on the CAFR page and must be confirmed on the OpenRecords portal or the receiving agency page.[2]

Common requests and practical steps

  • Request full CAFR PDFs for a specific fiscal year
  • Ask for underlying schedules (pension, debt, capital projects) if not posted
  • File a FOIL/OpenRecords request for archived or scanned records
Name the fiscal year and specific schedules you need to speed processing.

FAQ

Where can I find New York Citys Comprehensive Annual Financial Report?
The CAFR is posted on the New York City Comptrollers website and archives; use the Comptrollers CAFR page to download current and past reports. Comptroller CAFR page[1]
How do I request reports that are not online?
File a public records request through the NYC OpenRecords FOIL portal and specify the agency and fiscal years; follow portal instructions for submission. NYC OpenRecords FOIL portal[2]
Are there fees to obtain copies of financial records?
Fee schedules for reproduction or extensive searches are published or explained on the OpenRecords portal or the receiving agency page; specific fees are not listed on the CAFR page. NYC OpenRecords FOIL portal[2]

How-To

  1. Search the New York City Comptrollers CAFR page for the fiscal year you need and download the PDF. Comptroller CAFR page[1]
  2. If you need budget schedules, check the Mayor's Office of Management and Budgets publications page for related documents. NYC OMB publications[3]
  3. If a document is not available, prepare a FOIL/OpenRecords request that names the agency, document type, and fiscal years, and submit it via the OpenRecords portal. NYC OpenRecords FOIL portal[2]
  4. Monitor the portal for agency acknowledgments and respond promptly to any clarification requests to avoid delays.
  5. If denied, follow the portal or agency appeal instructions; further remedies may include judicial review if administrative appeals are exhausted.

Key Takeaways

  • The Comptrollers CAFR is the primary source for audited city financial data.
  • Use the OpenRecords FOIL portal to request records not posted online.

Help and Support / Resources

  1. [1] Comptroller of the City of New York - Comprehensive Annual Financial Reports
  2. [2] NYC OpenRecords - Submit a FOIL/Public Records Request
  3. [3] Mayor's Office of Management and Budget - Publications

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