New York Laws
Article 3 - Report of Financial Condition
35 - Filing of Report of Examination and Notice Thereof.

(b) Except as otherwise provided for a common school district, the
clerk, or secretary if there is no clerk, shall cause such notice to be
published at least once in the official newspaper, or if there be no
official newspaper, in a newspaper having general circulation in the
municipal corporation, industrial development agency, district or area
served by the agency or activity. If there be no newspaper having
general circulation, the clerk, or the secretary if there is no clerk,
shall post such notice conspicuously in ten public places in the
municipal corporation, industrial development agency, district or area
served. In a common school district which maintains a home school, the
clerk shall post such notice on the front door of the school house. In a
common school district which does not maintain a home school, the clerk
shall post such notice conspicuously in at least five public places in
the district.
(c) The clerk of every municipal corporation, industrial development
agency, district, agency and activity, or the secretary if there is no
clerk, shall file in his office proof of the publication or posting of
notices pursuant to this section. The proof so filed shall be in such
form as may be prescribed by the state comptroller.
(d) In each school district subject to the jurisdiction of a district
superintendent, under the provisions of article forty-five of the
education law, such district superintendent shall ascertain that the

public notice required by this subdivision has been published or posted,
as the case may be.
3. The clerk, or secretary if there is no clerk, shall present the
report of the examination to the governing body of the municipal
corporation, industrial development agency, district, agency or activity
for its consideration at the first meeting thereof held after the filing
of the report with the clerk or secretary.
4. (a) The governing board or other board, officer or employee of the
municipal corporation, industrial development agency, district, agency
or activity receiving a report of an external audit performed by an
independent public accountant or a management letter prepared in
conjunction with such an audit shall file in the office of the clerk of
the municipal corporation, industrial development agency, district,
agency or activity, or with the secretary if there is no clerk, and
shall furnish to the comptroller, a copy of the report or letter within
ten days after receipt. If the report or letter is not received by the
governing board, a copy shall be provided to the governing board within
three days after receipt by any other board, officer or employee
receiving the same.
(b) (1) Not later than ninety days after presentation to the governing
board of a report of examination performed by the office of the state
comptroller, or receipt by the governing board of any report of an
external audit performed by an independent public accountant or any
management letter in conjunction with such an audit, the governing board
may, in its discretion, provide to the comptroller, and file in the
office of the clerk, or with the secretary if there is no clerk, of the
municipal corporation, industrial development agency, district, agency
or activity, a written response to the findings and recommendations, if
any, in the report or letter. In the case of municipal corporations,
industrial development agency, districts, agencies or activities subject
to examination by the commissioner of education, any written response
shall also be provided to such commissioner.
(2) A written response prepared pursuant to subparagraph one of this
paragraph shall be in such form as may be prescribed by the comptroller
and shall include, with respect to each finding or recommendation, a
statement of the corrective actions taken or proposed to be taken, or if
corrective action is not taken or proposed, an explanation of the
reasons therefor. Any such written response shall also include a
statement on the status of corrective actions taken on findings or
recommendations contained in any previous report of examination, or
report of an external audit, or any management letter prepared in
conjunction therewith, by an independent public accountant for which a
written response was required. All officers and employees of the
municipal corporation, industrial development agency, district, agency
or activity shall fully cooperate with the governing board in the
preparation of the response by the governing board.
(c) The provisions of this subdivision shall not apply to any city
having a population of one million or more.