When indestructible New York City cops Highsmith and Danson jump to their death while chasing crooks, everyone in the departmant wants to step up and take their position - except good-guy Allen Gamble who enjoys typing up everyone else's paperwork, and his mismatched partner Terry Hoitz whose career was wrecked when he accidentally shot baseball star Derek Jeter.  While investigating a minor scaffolding violation by trader David Ershon (Steve Coogan) before he is kidnapped, it seems Gamble and Hoitz are onto something huge involving a global organisation - but who is going to trust 'the other guys'?

When they pick up Allen's Prius, that was used for a homeless 'party', they piece together some clues involving a missed call and some lottery tickets. Back on the case again, they try to bring Ershon in for protection - and also prosecution - but he keeps bribing them with expensive show tickets.  Finally they manage to beat the temptation, but are taken out by the other guys that kidnapped Ershon before and are dumped in Vegas.

Gamble and Hoitz are reassigned after they fail to stop Ershon's lawyer from committing suicide, but Gamble misses his previous job and the stability it offered (and so reverts to his character before he cleaned up his act, and met his wife, as 'Gator' the mean pimp at university), while Hoitz is enjoying traffic duty and it has brought a new calmness to him.
  While on the beat, Gamble finds that the jewellery store that was hit was right next to the global firm's accountants linked with Ershon - and guesses that the heist was a distraction while files were copied or stolen.
  Convincing the captain to get them back on the case, they disrupt a meeting between Ershon and teams of investors - including the police pension fund team.  There's a shootout but they manage to rescue Ershon, and take him to a secret penthouse for protection.

Ershon reveals the plan, and they find out that the money has already been traded - and all the police pension fund will be invested into a dodgy company to hide the losses of Ershon's biggest client.  The only option is to bring Ershon to the trading floor at 9am to stop the transfer at 9.01am. 

The next day the bad guys are out on the streets to stop the good guys to get to the trading floor. After car chases and gunships, Gamble and Hoitz manage to make it but are stopped by the bad henchman from the Book of Eli who shoots them -- but is soon stopped when back-up arrives in the form of the captain.

We find out that the Government helped bail out the large corporation, Ershon was sent to jail, the bad hechman was also arrested for the lawyer's death and the good guys have a new respect for each other.  The closing credits are all about the "nasty" banks and the tax payer's money they have stolen through shareholder greed and bad management.

If you've seen the extended 5minute 'tv-spot' trailer then DO NOT see this movie -- you've seen every joke, and some (like when it's implied Will Ferrell talks someone else into committing suicide as he is so bad at negotiating) are not in the movie or lack the better (funnier) pacing from the trailer. You've been warned!