New York Laws
Article 8 - Officers; General Provisions
406 - Reports of Officers.

§ 406. Reports of officers. 1. The county officer, who shall receive,
or is authorized by law to receive any fines, penalties, fees, or other
moneys belonging to the county or in which the county has an interest,
shall on or before the first day of February of each year, make a
verified or certified report thereof for the previous fiscal year,
except that a county treasurer, if authorized by the board of
supervisors, may, within the time period prescribed in section thirty of
the general municipal law, submit a copy of the annual report he makes
pursuant to section thirty of the general municipal law, provided,
however, that if the time for the filing of the annual report has been
extended by the state comptroller as provided in the said statute, then
the time for submitting a copy of the report to the board of supervisors
similarly shall be extended. The report shall state the nature and
amount thereof in such detail as the board of supervisors may direct by
local law or resolution. If no amount was received, the report shall so
state. It shall include any fees or other moneys earned by such officer
and payable to the county from the state or any unit of government
within the county, or of any other person. It shall include a statement
of the fines, penalties, fees, or other moneys received by such officer
and paid to any unit of government within the county or to the state.
Each county officer shall make such other reports as may be required by
law or by the board of supervisors. Reports may include such activities
and matters deemed of importance or of interest to the board of
supervisors and the public.

2. Whenever any county officer is required by law or by the board of
supervisors, to make any report, return, or statement and he shall
refuse to make the same, or he shall neglect to make the same and such
neglect is not waived by the board of supervisors or other public
officer entitled to receive the same, he shall forfeit to the county a
penalty of one hundred dollars, to be recovered by the district attorney
in an action brought in the name of the county. Upon application to the
supreme court upon eight days' notice to the district attorney and upon
good cause being shown, the court may grant an extension of twenty days
for the making and filing of such report. If the district attorney
refuses or neglects to make and file such report, the action shall be
brought by the county attorney in the name of the county. The recovery
together with the statutory costs shall be the property of the county
and may be used for general county purposes. Whenever such report,
return, or statement depends upon information to be given by some other
public officer, no recovery shall be had, if such county officer makes
and files such report, return, or statement, within ten days after
receipt of such information. When such report, return or statement is to
be filed with any state department, board or commission and there is a
refusal or failure to make and file the same, such department, board or
commission may certify the facts to the district attorney for
appropriate action.

3. The action to recover such penalty shall not be a bar to removal
from office, or any criminal prosecution.