N.Y. GMU Law § 31

§ 31. Form of reports. The reports shall be in the form to be\nprescribed by the comptroller and shall contain:\n 1. A statement of the receipts of such municipal corporation,\nindustrial development agency, district, agency or activity from all\nsources and of all accounts or revenue which may be due and uncollected\nat the close of the fiscal year.\n 2. A statement of the disbursements of such municipal corporation,\nindustrial development agency, district, agency or activity during the\nfiscal year.\n 3. A detailed statement of the indebtedness of the municipal\ncorporation, industrial development agency, district, agency or activity\nat the close of the fiscal year, the provisions made for the payment\nthereof, together with the purposes for which it was incurred.\n 4. A detailed statement of installment purchase contracts entered into\nby a municipal corporation, school district, district corporation or\nboard of cooperative educational services, the provisions made for the\npayment thereof, the purposes for which such contract was entered into,\nwhether such contract was financed by the execution and delivery of\ncertificates of participation, and such other information as the\ncomptroller shall require.\n 5. A statement of the costs of ownership and operation and of the\nincome of each and every public service industry owned, maintained or\noperated by any such municipal corporation, industrial development\nagency, district, agency or activity.\n 6. Such further or more specific information in relation to the cost\nof any branch of the service, or the cost of any improvement, of such\nmunicipal corporation, industrial development agency, district, agency\nor activity, as may be required by the comptroller.\n