N.Y. County Law § 406: Reports of officers

§ 406. Reports of officers. 1. The county officer, who shall receive,

or is authorized by law to receive any fines, penalties, fees, or other

moneys belonging to the county or in which the county has an interest,

shall on or before the first day of February of each year, make a

verified or certified report thereof for the previous fiscal year,

except that a county treasurer, if authorized by the board of

supervisors, may, within the time period prescribed in section thirty of

the general municipal law, submit a copy of the annual report he makes

pursuant to section thirty of the general municipal law, provided,

however, that if the time for the filing of the annual report has been

extended by the state comptroller as provided in the said statute, then

the time for submitting a copy of the report to the board of supervisors

similarly shall be extended. The report shall state the nature and

amount thereof in such detail as the board of supervisors may direct by

local law or resolution. If no amount was received, the report shall so

state. It shall include any fees or other moneys earned by such officer

and payable to the county from the state or any unit of government

within the county, or of any other person. It shall include a statement

of the fines, penalties, fees, or other moneys received by such officer

and paid to any unit of government within the county or to the state.

Each county officer shall make such other reports as may be required by

law or by the board of supervisors. Reports may include such activities

and matters deemed of importance or of interest to the board of

supervisors and the public.

2. Whenever any county officer is required by law or by the board of

supervisors, to make any report, return, or statement and he shall

refuse to make the same, or he shall neglect to make the same and such

neglect is not waived by the board of supervisors or other public

officer entitled to receive the same, he shall forfeit to the county a

penalty of one hundred dollars, to be recovered by the district attorney

in an action brought in the name of the county. Upon application to the

supreme court upon eight days' notice to the district attorney and upon

good cause being shown, the court may grant an extension of twenty days

for the making and filing of such report. If the district attorney

refuses or neglects to make and file such report, the action shall be

brought by the county attorney in the name of the county. The recovery

together with the statutory costs shall be the property of the county

and may be used for general county purposes. Whenever such report,

return, or statement depends upon information to be given by some other

public officer, no recovery shall be had, if such county officer makes

and files such report, return, or statement, within ten days after

receipt of such information. When such report, return or statement is to

be filed with any state department, board or commission and there is a

refusal or failure to make and file the same, such department, board or

commission may certify the facts to the district attorney for

appropriate action.

3. The action to recover such penalty shall not be a bar to removal

from office, or any criminal prosecution.