New York Laws
Article 6 - Department of Finance
67 - Annual Financial Statement.

§ 67. Annual financial statement. The comptroller shall, within
thirty days after the close of each fiscal year, prepare and publish in
book or pamphlet form a full and accurate statement in detail, verified
by his oath showing: (1) the receipts and revenues of the city from all
sources and the accounts which may be due to the city and uncollected at
the close of the fiscal year; (2) the disbursements from all city funds
and the expenditures in all branches of the city government during the
fiscal year; (3) the indebtedness of the city at the close of the fiscal
year, the provisions made for the payment thereof together with the
purposes for which it was incurred; (4) the cost of the acquisition,
construction and operation of each public utility owned, maintained, or
operated by the city and the income derived therefrom. Such publication
shall be accompanied by a statement in detail, in separate columns,
showing the several funds belonging to the city, the amount drawn on
each fund and its then present condition, also the several debts and
obligations of the city, the character thereof, when the same are
payable and the rate of interest on each.