N.Y. General Municipal Law § 35: Filing of report of examination and notice thereof

§ 35. Filing of report of examination and notice thereof. 1. A report

of such examination shall be made and shall be filed in the office of

the state comptroller and in the office of the clerk of the municipal

corporation, industrial development agency, district, agency or

activity, or with the secretary if there is no clerk. An additional copy

thereof shall be filed with the chief fiscal officer, except that in the

case of a school district, such additional copy shall be filed in the

office of the chairman of the board of trustees, the president of the

board of education or the sole trustee, as the case may be. When so

filed, each such report and copy thereof shall be a public record open

to inspection by any interested person.

2. (a) Within ten days after the filing of a report of examination

performed by the office of the state comptroller, a report of an

external audit performed by an independent public accountant or any

management letter prepared in conjunction with such an external audit

with the clerk of the municipal corporation, industrial development

agency, district, agency or activity, or with the secretary if there is

no clerk, he shall give public notice thereof in substantially the

following form: "Notice is hereby given that the fiscal affairs of (name

of municipal corporation, industrial development agency, district,

agency or activity) for the period beginning on............... and

ending on..............., have been examined by (the office of the state

comptroller or an independent public accountant), and that the (report

of examination performed by the office of the state comptroller or

report of, or management letter prepared in conjunction with, the

external audit by the independent public accountant) has been filed in

my office where it is available as a public record for inspection by all

interested persons. Pursuant to section thirty-five of the general

municipal law, the governing board of (name of municipal corporation,

district, agency or activity) may, in its discretion, prepare a written

response to the (report of examination performed by the office of the

state comptroller or the report of external audit or management letter

by independent public accountant) and file any such response in my

office as a public record for inspection by all interested persons not

later than (last date on which response may be filed)."

(b) Except as otherwise provided for a common school district, the

clerk, or secretary if there is no clerk, shall cause such notice to be

published at least once in the official newspaper, or if there be no

official newspaper, in a newspaper having general circulation in the

municipal corporation, industrial development agency, district or area

served by the agency or activity. If there be no newspaper having

general circulation, the clerk, or the secretary if there is no clerk,

shall post such notice conspicuously in ten public places in the

municipal corporation, industrial development agency, district or area

served. In a common school district which maintains a home school, the

clerk shall post such notice on the front door of the school house. In a

common school district which does not maintain a home school, the clerk

shall post such notice conspicuously in at least five public places in

the district.

(c) The clerk of every municipal corporation, industrial development

agency, district, agency and activity, or the secretary if there is no

clerk, shall file in his office proof of the publication or posting of

notices pursuant to this section. The proof so filed shall be in such

form as may be prescribed by the state comptroller.

(d) In each school district subject to the jurisdiction of a district

superintendent, under the provisions of article forty-five of the

education law, such district superintendent shall ascertain that the

public notice required by this subdivision has been published or posted,

as the case may be.

3. The clerk, or secretary if there is no clerk, shall present the

report of the examination to the governing body of the municipal

corporation, industrial development agency, district, agency or activity

for its consideration at the first meeting thereof held after the filing

of the report with the clerk or secretary.

4. (a) The governing board or other board, officer or employee of the

municipal corporation, industrial development agency, district, agency

or activity receiving a report of an external audit performed by an

independent public accountant or a management letter prepared in

conjunction with such an audit shall file in the office of the clerk of

the municipal corporation, industrial development agency, district,

agency or activity, or with the secretary if there is no clerk, and

shall furnish to the comptroller, a copy of the report or letter within

ten days after receipt. If the report or letter is not received by the

governing board, a copy shall be provided to the governing board within

three days after receipt by any other board, officer or employee

receiving the same.

(b) (1) Not later than ninety days after presentation to the governing

board of a report of examination performed by the office of the state

comptroller, or receipt by the governing board of any report of an

external audit performed by an independent public accountant or any

management letter in conjunction with such an audit, the governing board

may, in its discretion, provide to the comptroller, and file in the

office of the clerk, or with the secretary if there is no clerk, of the

municipal corporation, industrial development agency, district, agency

or activity, a written response to the findings and recommendations, if

any, in the report or letter. In the case of municipal corporations,

industrial development agency, districts, agencies or activities subject

to examination by the commissioner of education, any written response

shall also be provided to such commissioner.

(2) A written response prepared pursuant to subparagraph one of this

paragraph shall be in such form as may be prescribed by the comptroller

and shall include, with respect to each finding or recommendation, a

statement of the corrective actions taken or proposed to be taken, or if

corrective action is not taken or proposed, an explanation of the

reasons therefor. Any such written response shall also include a

statement on the status of corrective actions taken on findings or

recommendations contained in any previous report of examination, or

report of an external audit, or any management letter prepared in

conjunction therewith, by an independent public accountant for which a

written response was required. All officers and employees of the

municipal corporation, industrial development agency, district, agency

or activity shall fully cooperate with the governing board in the

preparation of the response by the governing board.

(c) The provisions of this subdivision shall not apply to any city

having a population of one million or more.