Financial Reports

The county publishes two annual reports of the county's finances.

The Annual Comprehensive Financial Report (ACFR) includes the independently audited basic financial statements, as well as supporting statements and schedules necessary to fairly present the financial position of the County and its component units for external users such as the public. Prior to Fiscal Year 2021, the name of the of this report was the Comprehensive Annual Financial Report (CAFR).

The Annual Financial Report (AFR) is a statutory filing with the Office of the New York State Comptroller (OSC) of the county's revenues, expenditures, fund balance, and outstanding debt in a standard format to allow for comparability across governments. OSC publishes the data from local government AFR filings and uses the data for its Fiscal Stress Monitoring System. The AFR is not independently audited. Prior to Fiscal year 2023, the statutory filing required by OSC was known as the Annual Update Document (AUD).