§ 35 — Filing of report of examination and notice thereof

§ 35. Filing of report of examination and notice thereof. 1. A report\nof such examination shall be made and shall be filed in the office of\nthe state comptroller and in the office of the clerk of the municipal\ncorporation, industrial development agency, district, agency or\nactivity, or with the secretary if there is no clerk. An additional copy\nthereof shall be filed with the chief fiscal officer, except that in the\ncase of a school district, such additional copy shall be filed in the\noffice of the chairman of the board of trustees, the president of the\nboard of education or the sole trustee, as the case may be. When so\nfiled, each such report and copy thereof shall be a public record open\nto inspection by any interested person.\n 2. (a) Within ten days after the filing of a report of examination\nperformed by the office of the state comptroller, a report of an\nexternal audit performed by an independent public accountant or any\nmanagement letter prepared in conjunction with such an external audit\nwith the clerk of the municipal corporation, industrial development\nagency, district, agency or activity, or with the secretary if there is\nno clerk, he shall give public notice thereof in substantially the\nfollowing form: "Notice is hereby given that the fiscal affairs of (name\nof municipal corporation, industrial development agency, district,\nagency or activity) for the period beginning on............... and\nending on..............., have been examined by (the office of the state\ncomptroller or an independent public accountant), and that the (report\nof examination performed by the office of the state comptroller or\nreport of, or management letter prepared in conjunction with, the\nexternal audit by the independent public accountant) has been filed in\nmy office where it is available as a public record for inspection by all\ninterested persons. Pursuant to section thirty-five of the general\nmunicipal law, the governing board of (name of municipal corporation,\ndistrict, agency or activity) may, in its discretion, prepare a written\nresponse to the (report of examination performed by the office of the\nstate comptroller or the report of external audit or management letter\nby independent public accountant) and file any such response in my\noffice as a public record for inspection by all interested persons not\nlater than (last date on which response may be filed)."\n (b) Except as otherwise provided for a common school district, the\nclerk, or secretary if there is no clerk, shall cause such notice to be\npublished at least once in the official newspaper, or if there be no\nofficial newspaper, in a newspaper having general circulation in the\nmunicipal corporation, industrial development agency, district or area\nserved by the agency or activity. If there be no newspaper having\ngeneral circulation, the clerk, or the secretary if there is no clerk,\nshall post such notice conspicuously in ten public places in the\nmunicipal corporation, industrial development agency, district or area\nserved. In a common school district which maintains a home school, the\nclerk shall post such notice on the front door of the school house. In a\ncommon school district which does not maintain a home school, the clerk\nshall post such notice conspicuously in at least five public places in\nthe district.\n (c) The clerk of every municipal corporation, industrial development\nagency, district, agency and activity, or the secretary if there is no\nclerk, shall file in his office proof of the publication or posting of\nnotices pursuant to this section. The proof so filed shall be in such\nform as may be prescribed by the state comptroller.\n (d) In each school district subject to the jurisdiction of a district\nsuperintendent, under the provisions of article forty-five of the\neducation law, such district superintendent shall ascertain that the\npublic notice required by this subdivision has been published or posted,\nas the case may be.\n 3. The clerk, or secretary if there is no clerk, shall present the\nreport of the examination to the governing body of the municipal\ncorporation, industrial development agency, district, agency or activity\nfor its consideration at the first meeting thereof held after the filing\nof the report with the clerk or secretary.\n 4. (a) The governing board or other board, officer or employee of the\nmunicipal corporation, industrial development agency, district, agency\nor activity receiving a report of an external audit performed by an\nindependent public accountant or a management letter prepared in\nconjunction with such an audit shall file in the office of the clerk of\nthe municipal corporation, industrial development agency, district,\nagency or activity, or with the secretary if there is no clerk, and\nshall furnish to the comptroller, a copy of the report or letter within\nten days after receipt. If the report or letter is not received by the\ngoverning board, a copy shall be provided to the governing board within\nthree days after receipt by any other board, officer or employee\nreceiving the same.\n (b) (1) Not later than ninety days after presentation to the governing\nboard of a report of examination performed by the office of the state\ncomptroller, or receipt by the governing board of any report of an\nexternal audit performed by an independent public accountant or any\nmanagement letter in conjunction with such an audit, the governing board\nmay, in its discretion, provide to the comptroller, and file in the\noffice of the clerk, or with the secretary if there is no clerk, of the\nmunicipal corporation, industrial development agency, district, agency\nor activity, a written response to the findings and recommendations, if\nany, in the report or letter. In the case of municipal corporations,\nindustrial development agency, districts, agencies or activities subject\nto examination by the commissioner of education, any written response\nshall also be provided to such commissioner.\n (2) A written response prepared pursuant to subparagraph one of this\nparagraph shall be in such form as may be prescribed by the comptroller\nand shall include, with respect to each finding or recommendation, a\nstatement of the corrective actions taken or proposed to be taken, or if\ncorrective action is not taken or proposed, an explanation of the\nreasons therefor. Any such written response shall also include a\nstatement on the status of corrective actions taken on findings or\nrecommendations contained in any previous report of examination, or\nreport of an external audit, or any management letter prepared in\nconjunction therewith, by an independent public accountant for which a\nwritten response was required. All officers and employees of the\nmunicipal corporation, industrial development agency, district, agency\nor activity shall fully cooperate with the governing board in the\npreparation of the response by the governing board.\n (c) The provisions of this subdivision shall not apply to any city\nhaving a population of one million or more.\n