N.Y. Local Finance Law § 132.00: Debt statements; agency preparing

§ 132.00 Debt statements; agency preparing. a. The debt statement

shall be prepared by the chief fiscal officer of the municipality, fire

district or school district. If, however, a municipality, school

district or fire district does not have a chief fiscal officer, then

such statement shall be prepared by the finance board thereof.

b. Municipalities, school districts in cities and fire districts shall

prepare debt statements pursuant to sections 135.00 and 136.00 of this

chapter. School districts, other than school districts in cities, shall

prepare debt statements pursuant to section 137.00 of this chapter. The

provisions of sections 138.00 through 141.00, inclusive, of this

chapter, shall apply to the debt statements prepared by municipalities,

fire districts and school districts.

c. Each debt statement of a municipality, a school district in a city

or a first district shall contain a schedule of the obligations

authorized to be issued but which in fact have not been issued. Each

debt statement of a school district, other than a school district in a

city, shall contain a schedule of the bonds and bond anticipation notes

authorized to be issued by resolution but which in fact have not been

issued. Any such schedule shall be arranged so as to show the date of

such authorizations, the type and amount of obligations remaining

unissued and the object or purpose for which such obligations were

authorized. The foregoing provisions of this paragraph c shall not apply

to a city containing more than one county, and in any such city the debt

statement shall contain a summary statement of the total amount of each

type of obligation authorized to be issued but which in fact has not

been issued.