Allen Gamble (Ferrell) and Terry Hoitz (Wahlberg) are partnered NYPD detectives who work in the forensic accounting department and rarely see any action. Gamble is more than happy with his job while Hoitz has been assigned against his will after a public incident with his quick trigger finger. They idolize the city's top cops Danson (Dwayne Johnson) and Manzetti (Samuel L. Jackson), but when an opportunity arises for Gamble and Hoitz to step up, things do not quite go as expected.