§ 30 — Reports

§ 30. Reports. 1. Except as hereinafter provided, every municipal\ncorporation and school, fire, improvement and special district shall\nannually make a report of its financial condition to the comptroller.\nSuch report shall be made by the chief fiscal officer of each municipal\ncorporation, by the chief fiscal officer of a municipal corporation\nhaving a school district governed by article fifty-two of the education\nlaw, for such school district, by the treasurer of each other school\ndistrict, except for a common school district not having a treasurer, by\nthe chairman of the school board or the sole trustee and by the\ntreasurer of each fire, improvement or special district, or in the case\nof a consolidated health district, the president of the board of health.\nSuch reports shall include the financial transactions of joint services\ndefined by section one hundred nineteen-n of this chapter. If, pursuant\nto any general or special law, there is a separate treasurer for any\nmunicipal activity, the financial report of the activity shall be made\nby such treasurer.\n 2. An annual financial report for each municipal urban renewal agency\nshall be made by the treasurer of the agency.\n 3. An annual report of financial transactions shall be made by the\ntreasurer of each public library and library service system established\npursuant to section two hundred fifty-five of the education law, each\ncounty vocational education board established pursuant to section eleven\nhundred one of the education law and each board of cooperative\neducational services established pursuant to section nineteen hundred\nfifty-eight of the education law.\n 4. If for any reason, the comptroller shall deem it necessary that\nadditional information be furnished by any other officer, he may require\nsuch additional information from such other officer in such form as he\nmay deem necessary to carry into effect the purposes of this article.\n 5. All reports shall be certified by the officer making the same.\nExcept as otherwise provided in this subdivision with respect to the\ntime for filing, all reports shall be filed with the comptroller within\nsixty days after the close of the fiscal year of such municipal\ncorporation, district, agency or activity, provided, however, that upon\nwritten request from the chief fiscal officer of a municipal\ncorporation, district, agency or activity, the comptroller may extend\nsuch sixty day period for filing such report for an additional sixty\ndays. Reports may be filed by electronic transmission or in paper form.\nThe method of certifying a report filed in electronic form shall be\nprescribed by the comptroller. It shall be the duty of the incumbent\nofficer at the time such reports are required to be filed with the\ncomptroller to file such report. The refusal or wilful neglect of such\nofficer to file a report as herein prescribed shall be a misdemeanor and\nsubject the financial officer so refusing or neglecting to a penalty of\nfive dollars per day for each day's delay beyond the sixty days to be\npaid on demand of the comptroller. Notwithstanding any of the provisions\ncontained in this section:\n (a) Each town or village having a population, as shown by the latest\npreceding decennial federal census, between five thousand to nineteen\nthousand nine hundred ninety-nine, shall file their respective reports\nwith the comptroller within ninety days after the close of the fiscal\nyear of such town or village. Upon written request from the chief fiscal\nofficer of such a town or village, the comptroller may extend such\nninety day period for an additional thirty days.\n (b) Each town or village having a population, as shown by the latest\npreceding decennial federal census, with twenty thousand or more, and\nall cities and counties, irrespective of their populations, shall file\ntheir respective reports with the comptroller within one hundred twenty\ndays after the close of the fiscal year of such county, city, town or\nvillage.\n 6. Annually, each industrial development agency, the Troy industrial\ndevelopment authority established pursuant to title eleven of article\neight of the public authorities law, and the Auburn industrial\ndevelopment authority established pursuant to title fifteen of article\neight of the public authorities law, shall file a financial report\npursuant to section eight hundred fifty-nine of this chapter.\n 7. Each municipal corporation shall make accessible to the public on\nits municipal website required under article thirteen-E of this chapter\ndocumentation pertaining to its most recent annual financial reports,\ncurrent year budget, most recent independent audit report and most\nrecent fiscal performance plan or multiyear financial plan required\npursuant to paragraph g of subdivision ten of section fifty-four of the\nstate finance law, unless such information is covered by subdivision two\nof section eighty-seven of the public officers law.\n