What are the typical fiscal years of the different classes of local governments?
All counties, towns, and fire districts have a fiscal year end date of December 31st. Of the 62 cities in the state, 44 have a fiscal year end date of December 31st and the other fiscal years vary. Notably, the fiscal years of the five largest cities (Buffalo, New York City, Rochester, Syracuse, and Yonkers) end June 30th. Most villages have a fiscal year end date of May 31st, although there are about 40 villages that have a different fiscal year end date. All school districts have a fiscal year end date of June 30th.
