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New York · Through 2026-09-11

N.Y. General Municipal Law § 31: Form of reports

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Where this section sits in the code
  1. General Municipal Law
  2. Article 3. Report of Financial Condition

§ 31. Form of reports. The reports shall be in the form to be

prescribed by the comptroller and shall contain:

1. A statement of the receipts of such municipal corporation,

industrial development agency, district, agency or activity from all

sources and of all accounts or revenue which may be due and uncollected

at the close of the fiscal year.

2. A statement of the disbursements of such municipal corporation,

industrial development agency, district, agency or activity during the

fiscal year.

3. A detailed statement of the indebtedness of the municipal

corporation, industrial development agency, district, agency or activity

at the close of the fiscal year, the provisions made for the payment

thereof, together with the purposes for which it was incurred.

4. A detailed statement of installment purchase contracts entered into

by a municipal corporation, school district, district corporation or

board of cooperative educational services, the provisions made for the

payment thereof, the purposes for which such contract was entered into,

whether such contract was financed by the execution and delivery of

certificates of participation, and such other information as the

comptroller shall require.

5. A statement of the costs of ownership and operation and of the

income of each and every public service industry owned, maintained or

operated by any such municipal corporation, industrial development

agency, district, agency or activity.

6. Such further or more specific information in relation to the cost

of any branch of the service, or the cost of any improvement, of such

municipal corporation, industrial development agency, district, agency

or activity, as may be required by the comptroller.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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