Daniel Morello
City Controller
716-286-4346
daniel.morello@niagarafallsny.gov

Responsibilities

The Office of the City Controller is responsible for overseeing and maintaining all financial records of the City. The office develops and makes recommendations on the financial policies and procedures relating to financial services and internal controls to provide reasonable assurance of the accuracy and reliability of the accounting data. Accounting practices are in accordance with Generally Accepted Accounting Principles and Governmental Accounting Standards.

Responsibilities include the collection of all revenues, cash and debt management, ensuring compliance with financial internal controls and daily operations and payroll. Staffing levels presently are 18 employees in 6 sub-departments. The sub-departments include Billing & Collection, Parking Violations, Audit, Finance, Payroll and Budget.

The Controller’s Office has been a two time award recipient of Government Finance Officer’s Association of the United States and Canada Excellent in Financial Reporting for a Governmental Entity.

• Audit Division is responsible for examining, verifying and analyzing various City accounting records internally and external audits for those entities whose books are open to verification by the City of Niagara Falls by contract, ordinance or a government regulation. This division also provides the necessary financial grant administration.
• Finance Division is responsible for the City cash management, accounts payable, administering casino funds, miscellaneous accounts receivable, assistance with the City’s annual audit, debt and Capital management and all other financial concerns.
• Payroll Division is responsible for processing the City bi-weekly payroll, payroll tax report filing and deposits, pension reporting and filing and all other aspects of payroll management.
• Budget Division is responsible for the City overall planning, preparing, administering and monitoring of the budgets. The City of Niagara Falls Budget includes the General, Parking, Golf Course, Tourism, Train Station and Debt Service Funds.

Occupancy Tax

All Hotels/Motels/Bed & Breakfast Inns must register with the City of Niagara Falls Controller’s Office.  See the Occupancy Tax Law and required forms on the links below:

• Occupancy Tax Law
• Occupancy Tax - Quarterly Tax Form
• Occupancy Tax - Certificate of Registration

Documents

• Sanitation User Fees Frequently Asked Questions(FAQ)
• Service Change Form

Adopted Budgets

• 2023 Adopted Budget
• 2022 Adopted Budget
• 2021 Adopted Budget
• 2020 Adopted Budget
• 2019 Adopted Budget
• 2018 Adopted Budget
• 2017 Adopted Budget
• 2016 Adopted Budget
• 2015 Adopted Budget
• 2014 Adopted Budget
• 2013 Adopted Budget
• 2012 Adopted Budget

Audited Financial Statements

• City of Niagara Falls 2021 Audited Financial Statements
• City of Niagara Falls 2020 Audited Financial Statements
• City of Niagara Falls 2019 Audited Financial Statements
• City of Niagara Falls 2019 Single Audit Report
• City of Niagara Falls 2018 Audited Financial Statements
• City of Niagara Falls 2017 Audited Financial Statements
• City of Niagara Falls 2016 Audited Financial Statements
• City of Niagara Falls 2015 Audited Financial Statements
• City of Niagara Falls 2014 Audited Financial Statements
• City of Niagara Falls 2013 Audited Financial Statements
• City of Niagara Falls 2012 Audited Financial Statements
• City of Niagara Falls 2011 Audited Financial Statements
• City of Niagara Falls 2010 Audited Financial Statements

Please refer to the “Finance” folder located within the “Online Documents” tab for additional financial information.