§ 3 — Fiscal year

§ 3. Fiscal year. 1. The current fiscal year of the state which\ncommenced with the first day of July, nineteen hundred forty-two, is\nhereby abridged and shall end with the thirty-first day of March,\nnineteen hundred forty-three. For all purposes of determining annual\nincrements of state employees pursuant to the education law, the civil\nservice law or other state law, and for all purposes whenever by law\nsome act is to be performed or time is to be measured by the fiscal year\nof the state, the current fiscal year, as so abridged, shall be deemed\nto be a full year unless the context clearly requires a contrary\nconstruction.\n On and after the first day of April, nineteen hundred forty-three, the\nfiscal year of the state, for the purpose of budget, appropriations,\nreceipts and disbursements of state moneys and all other state affairs\nwhich are regulated in accordance with or based on fiscal years,\nincluding the fiscal affairs of all state departments, commissions,\nboards, agencies, offices and institutions, shall begin with the first\nday of April and end with the next following thirty-first day of March.\n 2. All books and accounts in the offices of the comptroller and the\ndepartment of taxation and finance shall be kept by fiscal years. All\nannual accounts required to be rendered to the comptroller or to such\ndepartment by any person shall be closed on the thirty-first day of\nMarch in each year, and be rendered as soon thereafter as practicable,\nif no time is specially prescribed by law.\n 3. Where any statute provides, in terms or effect, that any inventory\nor account, or a report relating in whole or in part to receipts and\ndisbursements of money, be made to the legislature or any state officer\nannually, or for a year, by a department, commission, board, or officer\nunder the state government, such inventory or account, and such report\nso far as it relates to such receipts and disbursements, shall be for\nthe preceding fiscal year, unless the calendar year be expressly\nmentioned.\n 4. Existing provisions of other laws describing or referring to a\nfiscal year of the state as beginning July first and ending June\nthirtieth, or making any requirement with respect to such fiscal year,\nor referring to any year so beginning and ending which applies to\ninventories or accounts in state matters, or to reports relating to\nstate money or property, shall be deemed modified by and be construed in\nconnection with this section, and be deemed to refer to a fiscal or to\nanother year or period beginning and ending as herein prescribed for a\nfiscal year.\n