The Comptroller’s report comes as no surprise, and follows warnings recently expressed by the New York State Financial Control Board. We know the cause - years of irresponsible use of casino revenue. Now we know the solution. This report clearly outlines the steps Niagara Falls city officials need to take to avoid a considerable budget gap. The decisions that lie ahead will be difficult ones, but they will be vital to keeping the city afloat and away from fiscal insolvency. This is what true leadership requires, and this is what Falls residents deserve.