Request a Comprehensive Review

Upon the request of a fiscally eligible municipality, by resolution of the governing body of such municipality with the concurrence of the chief executive of such municipality, the financial restructuring board for local governments may undertake a comprehensive review of the operations, finances, management practices, economic base and any other factors that in its sole discretion it deems relevant to be able to make findings and recommendations on reforming and restructuring the operations of the fiscally eligible municipality.

Local Finance Law §160.05 (3)

Overview

Any county, city (except New York City), town, or village deemed a Fiscally Eligible Municipality by the Financial Restructuring Board for Local Governments may request, by resolution of its governing board with the concurrence of its chief executive, a Comprehensive Review from the Board.
If the Board decides to undertake a Comprehensive Review of a municipality, it can request any information necessary to understand the municipality’s finances and operations.
Based on this information, the Board would make recommendations to that municipality on improving its fiscal stability, management, and the delivery of public services.
As part of these recommendations, the Board could offer grants and/or loans of up to $5 million through the Local Government Performance and Efficiency Program for undertaking certain recommendations.
If the municipality agrees to undertake the Board’s recommendations, it would be contractually bound to fulfill those terms in order to receive the grant and/or loan.
A municipality that would like the Board to undertake a Comprehensive Review of its finances and operations should follow the instructions and complete the form below.

Please note that this form is only to be completed by an authorized municipal official after his or her governing board has adopted a resolution requesting a Comprehensive Review with the concurrence of the municipality’s chief executive. All requests must include a resolution and written documentation of the chief executive’s concurrence to be considered.

Fiscally Eligible Municipalities for Board Services and Assistance

A Fiscally Eligible Municipality is any county, city (except New York City), town, or village that the Board determines would benefit from its services and assistance.

A municipality that has an average full value property tax rate above a certain level or an average fund balance percentage below a certain level is automatically considered a Fiscally Eligible Municipality for Board services and assistance. A list of all municipalities (PDF), their average full value property tax rate as calculated by the State Comptroller, their average fund balance percentage as calculated by the State Comptroller, and whether they are automatically considered a Fiscally Eligible Municipality for Board services and assistance as of when the State Comptroller calculated this information is available.

If a municipality is not automatically considered a Fiscally Eligible Municipality for Board services and assistance but would like the Board to determine that it is one so that the Board can undertake a Comprehensive Review of the municipality, the municipality should include documentation on why it should be considered a Fiscally Eligible Municipality for Board services and assistance as part of the form below.

No municipality can be deemed a Fiscally Eligible Municipality for Board services and assistance unless it has fully reported to the State Comptroller the information necessary to calculate its average full value property tax rate and its average fund balance percentage. A list of municipalities that had not reported this information (PDF) as of when the average full value property tax rates and the average fund balance percentages were calculated by the State Comptroller is available.

If a municipality subsequently reports the information necessary to calculate its average full value property tax rate and its average fund balance percentage to the State Comptroller and the State Comptroller confirms to the Board that it received such information, the Board could then consider if that municipality should be deemed a Fiscally Eligible Municipality for Board services and assistance, provided that such municipality submits additional information relevant to the Board rendering a decision.

Board Recommendations

The Board may propose fiscal accountability measures, such as multi-year financial planning, and it may “identify cost-saving measures, recommend consolidation of functions or agencies within such municipality or between such municipality and other municipalities, consistent with existing law, identify and make available, to the extent otherwise permitted by law, grants and loans on such terms it deems appropriate, and make other such recommendations as the board may deem just and proper.”

The Board will consult with the municipality prior to making its final recommendations. The Board may condition the acceptance of financial awards on the municipality agreeing to implement some or all of its recommendations. The recommendations will not be binding on the municipality unless it formally agrees to abide by and implement such recommendations.

Information Requested

The following requested information will provide a baseline for initial review by the Board. After receiving this information, the Board or staff to the Board may contact the municipality to request additional information. Any necessary additional information will vary depending on the specific circumstances of each municipality, and could include greater detail on revenue sources or expenditures, adopted budgets from prior years, debt service schedules, personnel records, investments and bond issuances, service contracts, technology investments, etc. The information will be used to develop findings and recommendations for restructuring the operations of the municipality.

Resolution

In order to request a Comprehensive Review from the Board, the governing board of a municipality must adopt a resolution asking the Board to undertake such review. The resolution must be submitted along with written documentation of the support of the municipality’s chief executive.

Comprehensive Review Request Form

(Information submitted may be subject to Freedom of Information Law (FOIL) provisions)

* = Required Field.

General Information

*Name of Municipality:

*Select Type of Municipality:

*Select County:

(If your Municipality is in more than one County, select both)

*Upload Requesting Resolution from the Municipality's Governing Body:

*Upload Written Concurrence of the Municipality's Chief Executive:

*Primary Municipal Contact (Name):

*Primary Municipal Contact (Title):

*Primary Municipal Contact (Address Line 1):

Primary Municipal Contact (Address Line 2):

*Primary Municipal Contact (City/Town):

*Primary Municipal Contact (State):

*Primary Municipal Contact (Zip Code):

*Primary Municipal Contact (Email):

*Primary Municipal Contact (Phone Number):
() *Primary Municipal Contact (Phone Number: First Three Digits) *Primary Municipal Contact (Phone Number: Last Four Digits) - * ext

Financial Information

*Upload Most Recently Adopted Budget:

Upload Previous Year's Adopted Budget:

*Upload Audited Financial Statements (most recent year available):

Additional guidance and description for submitting audited financial statements

*Upload Audited Financial Statements (2 years prior):

*Upload Audited Financial Statements (3 years prior):

Upload Multi-Year Financial Plan (if available):

Additional guidance and description for submitting multi-year financial plans

For more information, see the multi-year financial plan webinar published by the Office of the State Comptroller.

Upload Cash Flow Statement (if available):

Additional guidance and description for submitting cash flow statements

Cash Flow Statement Example (PDF)

Organizational Information

*Upload Organizational Chart and Summaries of Department Activities (including all position titles and salaries, a description of activities undertaken by each department, and number of FTEs by department for current and five most recent years):

Additional guidance and description for submitting organizational charts and summaries of department activities.

Organizational Chart and Summaries of Department Activities Example (PDF)

*Upload Summary of Current Labor Agreements and the Status of Employee Health Insurance Contributions:

Additional guidance and description for submitting a summary of current labor agreements

Labor Agreements Example (PDF)

*Upload Most Recent Labor Agreements:

Additional guidance and description for submitting most recent labor agreements

Other Information

*Largest Property Taxpayers in Municipality:

Additional guidance and description for submitting the largest property taxpayers

Largest Property Taxpayers Example (PDF)

Major Area Employers in Municipality:

Additional guidance and description for submitting the major area employers

Major Area Employers Example (PDF)

Any Other Relevant Economic, Fiscal, or Demographic Conditions Affecting Municipal Finances:

*Description of Suggested Areas with the Most Potential for Restructuring or Streamlining:

Upload Description of Any Actions Already Completed or Underway Toward Restructuring:

Upload Any Additional Information:

Municipalities Not Automatically Fiscally Eligible

If a municipality is not automatically a Fiscally Eligible Municipality for Board services and assistance, it must provide justification for why the Board should consider it a Fiscally Eligible Municipality for Board services and assistance.

Upload Justification Document:

Before you click the "Submit" button, please review your request to make sure that all required fields in this form contain entries. If a required field entry is missing when the form is submitted, all documents selected for upload will need to be re-selected.

Please be patient, your submission may take several minutes to complete.

^Top

Albany
Allegany
Broome
Cattaraugus
Cayuga
Chautauqua
Chemung
Chenango
Clinton
Columbia
Cortland
Delaware
Dutchess
Erie
Essex
Franklin
Fulton
Genesee
Greene
Hamilton
Herkimer
Jefferson
Lewis
Livingston
Madison
Monroe
Montgomery
Nassau
Niagara
Oneida
Onondaga
Ontario
Orange
Orleans
Oswego
Otsego
Putnam
Rensselaer
Rockland
St-Lawrence
Saratoga
Schenectady
Schoharie
Schuyler
Seneca
Steuben
Suffolk
Sullivan
Tioga
Tompkins
Ulster
Warren
Washington
Wayne
Westchester
Wyoming
Yates