N.Y. General Municipal Law § 30: Reports

§ 30. Reports. 1. Except as hereinafter provided, every municipal

corporation and school, fire, improvement and special district shall

annually make a report of its financial condition to the comptroller.

Such report shall be made by the chief fiscal officer of each municipal

corporation, by the chief fiscal officer of a municipal corporation

having a school district governed by article fifty-two of the education

law, for such school district, by the treasurer of each other school

district, except for a common school district not having a treasurer, by

the chairman of the school board or the sole trustee and by the

treasurer of each fire, improvement or special district, or in the case

of a consolidated health district, the president of the board of health.

Such reports shall include the financial transactions of joint services

defined by section one hundred nineteen-n of this chapter. If, pursuant

to any general or special law, there is a separate treasurer for any

municipal activity, the financial report of the activity shall be made

by such treasurer.

2. An annual financial report for each municipal urban renewal agency

shall be made by the treasurer of the agency.

3. An annual report of financial transactions shall be made by the

treasurer of each public library and library service system established

pursuant to section two hundred fifty-five of the education law, each

county vocational education board established pursuant to section eleven

hundred one of the education law and each board of cooperative

educational services established pursuant to section nineteen hundred

fifty-eight of the education law.

4. If for any reason, the comptroller shall deem it necessary that

additional information be furnished by any other officer, he may require

such additional information from such other officer in such form as he

may deem necessary to carry into effect the purposes of this article.

5. All reports shall be certified by the officer making the same.

Except as otherwise provided in this subdivision with respect to the

time for filing, all reports shall be filed with the comptroller within

sixty days after the close of the fiscal year of such municipal

corporation, district, agency or activity, provided, however, that upon

written request from the chief fiscal officer of a municipal

corporation, district, agency or activity, the comptroller may extend

such sixty day period for filing such report for an additional sixty

days. Reports may be filed by electronic transmission or in paper form.

The method of certifying a report filed in electronic form shall be

prescribed by the comptroller. It shall be the duty of the incumbent

officer at the time such reports are required to be filed with the

comptroller to file such report. The refusal or wilful neglect of such

officer to file a report as herein prescribed shall be a misdemeanor and

subject the financial officer so refusing or neglecting to a penalty of

five dollars per day for each day's delay beyond the sixty days to be

paid on demand of the comptroller. Notwithstanding any of the provisions

contained in this section:

(a) Each town or village having a population, as shown by the latest

preceding decennial federal census, between five thousand to nineteen

thousand nine hundred ninety-nine, shall file their respective reports

with the comptroller within ninety days after the close of the fiscal

year of such town or village. Upon written request from the chief fiscal

officer of such a town or village, the comptroller may extend such

ninety day period for an additional thirty days.

(b) Each town or village having a population, as shown by the latest

preceding decennial federal census, with twenty thousand or more, and

all cities and counties, irrespective of their populations, shall file

their respective reports with the comptroller within one hundred twenty

days after the close of the fiscal year of such county, city, town or

village.

6. Annually, each industrial development agency, the Troy industrial

development authority established pursuant to title eleven of article

eight of the public authorities law, and the Auburn industrial

development authority established pursuant to title fifteen of article

eight of the public authorities law, shall file a financial report

pursuant to section eight hundred fifty-nine of this chapter.

7. Each municipal corporation shall make accessible to the public on

its municipal website required under article thirteen-E of this chapter

documentation pertaining to its most recent annual financial reports,

current year budget, most recent independent audit report and most

recent fiscal performance plan or multiyear financial plan required

pursuant to paragraph g of subdivision ten of section fifty-four of the

state finance law, unless such information is covered by subdivision two

of section eighty-seven of the public officers law.