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This entry was published on 2014-09-22
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SECTION 30
Reports
General Municipal (GMU) CHAPTER 24, ARTICLE 3
§ 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. To the extent practicable, each municipal corporation shall make
accessible to the public via its official internet web site
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.