The Office of the New York State Comptroller recognized the need to design and develop a next generation Central Accounting System (CAS), but first decided to define its stakeholders and conduct a stakeholder needs analysis before making any decisions. This project was conducted by CTG in partnership with a team from the Comptroller's Office as part of the Using Information in Government (UIG) program. The report summarizes the information gathered from system users in 42 state agencies, and presents a set of recommendations for next steps in developing a plan for the CAS.