New York Laws
Article 3 - Report of Financial Condition
30 - Reports.

(a) Each town or village having a population, as shown by the latest
preceding decennial federal census, between five thousand to nineteen
thousand nine hundred ninety-nine, shall file their respective reports
with the comptroller within ninety days after the close of the fiscal
year of such town or village. Upon written request from the chief fiscal
officer of such a town or village, the comptroller may extend such
ninety day period for an additional thirty days.
(b) Each town or village having a population, as shown by the latest
preceding decennial federal census, with twenty thousand or more, and
all cities and counties, irrespective of their populations, shall file
their respective reports with the comptroller within one hundred twenty

days after the close of the fiscal year of such county, city, town or
village.
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.
7. To the extent practicable, each municipal corporation shall make
accessible to the public via its official internet web site
documentation pertaining to its most recent annual financial reports,
current year budget, most recent independent audit report and most
recent fiscal performance plan or multiyear financial plan required
pursuant to paragraph g of subdivision ten of section fifty-four of the
state finance law, unless such information is covered by subdivision two
of section eighty-seven of the public officers law.