§ 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 […]
§ 30-a. Reports from entities receiving foreign fire insurance premium tax. Every entity receiving and disbursing foreign fire insurance premium tax funds distributed pursuant to sections nine thousand one hundred four and nine thousand one hundred five of the insurance law, the administrative code of the city of New York and the charter of the […]
§ 31. Form of reports. The reports shall be in the form to be prescribed by the comptroller and shall contain: 1. A statement of the receipts of such municipal corporation, industrial development agency, district, agency or activity from all sources and of all accounts or revenue which may be due and uncollected at the […]
§ 32. Comptroller to furnish blank forms. The comptroller shall annually furnish to the officers required to make reports by the provisions of this article other than officers of a school district subject to the jurisdiction of a district superintendent under the provisions of article forty-five of the education law, and other than officers filing […]
§ 33. Accounts of officers to be examined. 1. Inspection and examination of certain accounts. The comptroller shall cause the accounts of all officers of each such municipal corporation, industrial development agency, district, agency and activity to be inspected and examined by one or more examiners of municipal affairs for such periods as the comptroller […]
§ 33-a. Examination of distribution of foreign fire insurance premium tax. The state comptroller may cause the records and accounts of any entity receiving and disbursing foreign fire insurance premium tax funds distributed pursuant to sections nine thousand one hundred four and nine thousand one hundred five of the insurance law, the administrative code of […]
§ 34. Powers and duties of examiners. 1. The comptroller and each examiner of municipal affairs shall have power to examine into the financial affairs of every such municipal corporation, industrial development agency, district, agency, activity, any fire company as defined in section two hundred four-a of this chapter, and any other organization, except a […]
§ 34-a. Buffalo city comptroller. 1. Notwithstanding any other provision of law to the contrary, the Buffalo city comptroller shall have the power to examine into the financial affairs of the Buffalo public school district and audit all school district accounts as the comptroller deems necessary. The school district shall make available all books, papers, […]
§ 35. Filing of report of examination and notice thereof. 1. A report of such examination shall be made and shall be filed in the office of the state comptroller and in the office of the clerk of the municipal corporation, industrial development agency, district, agency or activity, or with the secretary if there is […]
§ 36. Systems of accounts. The state comptroller may formulate and prescribe systems of keeping accounts for the municipal corporations, districts, agencies and activities specified in section thirty of this chapter. The comptroller, from time to time, whenever he shall deem it necessary, may direct the installation of a system of keeping accounts by any […]
§ 37. Statistical report of comptroller. The substance of the reports required by the provisions of this article shall be arranged by the comptroller in such form as shall indicate the comparative receipts from the various sources of revenue and the comparative costs of government in the municipal corporations, industrial development agency, districts, agencies and […]
§ 38. Expense of examination. The expenses of examining the accounts of any municipal corporation, industrial development agency, district, agency or activity shall be paid out of such appropriation as shall be made to carry the provisions of this article into effect.
§ 39. Investment policies for local governments. 1. Each local government, which for purposes of this section shall include counties, cities, towns, villages, school districts including boards of cooperative educational services and district corporations, within the meaning of that term as set out in subdivision three of section sixty-six of the general construction law, or […]
