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§ 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 and
shall be filed with the comptroller within sixty days after the close of
the fiscal year of such municipal corporation, district, agency or
activity. Such reports may be filed in paper form or by electronic
transmission or in such other media form as the comptroller determines
offers reasonably the same degree of accountability and control provided
by the filing of a paper document. The method of certifying a report
filed in other than paper form shall be prescribed by the comptroller.
Upon written request from the chief fiscal officer of a municipal
corporation, district, agency or activity, the comptroller may extend
the period for filing such report for an additional sixty days. 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, the city of New York and the city of Buffalo shall file their
respective reports with the comptroller within four months after the
close of their respective fiscal years.
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.
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