This is a course in state and local government budgeting in the United States with a particular focus on New York City and State. The course emphasizes budgetary policy and management, analytical techniques, and communication skills. The course builds upon the concepts and techniques students learned in their core courses in financial management, microeconomics, and statistics, and it will introduce analytical tools including: bond analysis, fund accounting, budget preparation, pension and OPEB analysis, revenue estimation and fiscal sustainability. Students will produce case studies that will prepare them to work in agency environments.