N.Y. ACA Law § 20.39

§ 20.39. Annual and other reports. 1. A trust shall submit to the\ngovernor and to the mayor or chief executive officer and the governing\nbody of the municipality or county in which its principal office is\nlocated, within ninety days after the end of each fiscal year, a\ncomplete and detailed report setting forth: (a) its operations and\naccomplishments; (b) its receipts and expenditures, in accordance with\nthe categories or classifications established by the trust for its own\noperating and capital outlay purposes; (c) its assets and liabilities at\nthe end of its fiscal year including the status of reserve,\ndepreciation, special or other funds; and (d) a schedule of its bonds\nand other obligations outstanding at the end of its fiscal year,\ntogether with a statement of the amounts redeemed and incurred during\nsuch fiscal year.\n 2. A trust shall submit to the governor and to the mayor or chief\nexecutive officer and the governing body of the municipality or county\nin which its principal office is located, within thirty days after\nreceipt thereof, a copy of the report of every external examination of\nthe books and accounts of the trust, other than reports of examinations\nby any state, county or municipal official.\n