N.Y. Second Class Cities Law § 67: Annual financial statement

§ 67. Annual financial statement. The comptroller shall, within

thirty days after the close of each fiscal year, prepare and publish in

book or pamphlet form a full and accurate statement in detail, verified

by his oath showing: (1) the receipts and revenues of the city from all

sources and the accounts which may be due to the city and uncollected at

the close of the fiscal year; (2) the disbursements from all city funds

and the expenditures in all branches of the city government during the

fiscal year; (3) the indebtedness of the city at the close of the fiscal

year, the provisions made for the payment thereof together with the

purposes for which it was incurred; (4) the cost of the acquisition,

construction and operation of each public utility owned, maintained, or

operated by the city and the income derived therefrom. Such publication

shall be accompanied by a statement in detail, in separate columns,

showing the several funds belonging to the city, the amount drawn on

each fund and its then present condition, also the several debts and

obligations of the city, the character thereof, when the same are

payable and the rate of interest on each.