ROCHESTER (AP) - A city review of the Rochester Americans' finances has concluded that that the minor-league hockey team is practically insolvent and needs financial restructuring and a change in management.

"We need to get this straightened out or we're going to blow the whole thing," said city Corporation Counsel Thomas Richards.

The Americans have sought a $100,000 loan from the city, to be added to an earlier, now past-due $500,000 loan. Richards said the city would not offer the team any more money until its management and financial issues were fixed.

Americans President Steve Donner in court Friday fended off a minority owner's attempt to strip him of oversight of the Americans and the Knighthawks of the National Lacrosse League. The minority owner's lawyer claimed that the Buffalo Sabres have decided not to continue with the minor-league Amerks after this season. The Sabres declined comment. The Americans said no decision has been made.

The state has filed a lien against the Americans for $18,300 in unpaid sales taxes, plus penalties and interest. The Sabres notified Donner last week that the Americans were in default, owing $27,000 as part of the affiliation agreement.

Donner says the teams are on solid footing and that he mailed the Sabres a check on Friday. He says the minority owner, Randall Latona, is trying to take over the team and that the city is misinformed.

State Supreme Court Justice Hon. Kenneth Fisher rejected the receivership request, saying Latona failed to produce evidence of an imminent financial collapse. But Fisher did order the teams to produce financial records to Latona, who gets paid $50,000 a year as the team's chief financial officer, according to Donner and the team lawyers.

Donner is also part owner of the Raging Rhinos soccer team, the Rattlers outdoor lacrosse team and PAETEC Park. He agreed to the city's financial review after seeking concessions in ongoing talks to renew the Americans' lease at Blue Cross Arena at the Community War Memorial. The lease expires in June.

In an e-mail to the owners last month, Richards wrote: "A number of the receivables are uncollectible, and most of the assets on the balance sheet are either debts to the owners or unavailable without selling the teams or large portions of them. The teams are, for all practical purposes, insolvent."