N.Y. CNT Law § 370

§ 370. Statements of financial condition. 1. In a county where the\nchief fiscal officer or his deputy is not designated as budget officer,\nthe chief fiscal officer shall submit to the budget officer on or before\nthe tenth day of each month a statement of the financial condition of\nthe county as of the last day of the preceding month. Such statement\nshall show the aggregate revenues received for general county purposes\nand revenues received for each appropriation account or fund where\nrequired by law to be expended for the purpose of such account or fund.\nSuch statement shall also show for each appropriation account the amount\nappropriated, the amount encumbered but remaining unexpended, the\naggregate expenditures and the unencumbered balance. The statement shall\ninclude such other information as the budget officer may request or the\nboard of supervisors by resolution may direct. The board of supervisors\nby resolution may require that copies of such monthly statement be\nsubmitted to it and to other designated officers.\n 2. In a county where the chief fiscal officer or his deputy is\ndesignated as budget officer, the board of supervisors by resolution may\nrequire that statements of financial condition containing specified\ninformation be furnished by the chief fiscal officer at such times and\ngiven such distribution as such resolution directs.\n