Dirk's answer is spot on. One little thing I try to do is change the formatting for easy testing. Seems I have to cut and paste the SQL text into an SQL editor many times. So I format like this:
sqlcmd <- paste("
SELECT *
FROM annual
WHERE fiscal=
", fiscal.year, sep="")
data.annual <- dbGetQuery(db, sqlcmd)
This just makes it easier to cut and paste the SQL bits in/out for testing in your DB query environment. No big deal with a short query, but can get cumbersome with a longer SQL string.