City Controller's Office


Maria Brown, CPA

Maria Brown, CPA

City Controller

716-286-4340

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 22 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 receipient 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.

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

Occupancy Tax Law

Occupancy Tax Form

Occupancy Tax Registration Form

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.

2014 Adopted Budget

2013 Adopted Budget

2012 Adopted Budget

Click Here to view the City of Niagara Falls 2010 Audited Financial Statements

Click Here to view the City of Niagara Falls 2011 Audited Financial Statements

Click Here to view the City of Niagara Falls 2012 Audited Financial Statements

Click Here to view the City of Niagara Falls 2013 Audited Financial Statements