N.Y. LFN Law § 109.00

§ 109.00 Filing of debt statement required. a. Not more than fifteen\nnor less than three days before any municipality, fire district, or any\nschool district having an aggregate assessed valuation of taxable real\nproperty of one hundred thousand dollars or more, sells any bonds which\nare required to be sold at public sale, it shall file with the state\ncomptroller a verified statement of its debt-contracting power prepared\nas of a date not more than thirty days previous to the date of the sale\nof such bonds, except that in a city containing more than one county the\nstatement of its debt-contracting power shall be prepared as of a date\nnot more than sixty days previous to the date of the sale of such bonds.\nThe statement shall show the amount of obligations proposed to be sold\nat such sale. A duplicate copy of every such debt statement shall be\nfiled in the same respective periods of time with the clerk or\ncorresponding officer of such municipality, fire district or school\ndistrict. In the case of a city containing more than one county, such\nstatements in addition to being filed with the city clerk shall also be\nfiled in the same respective periods of time in the office of the chief\nfiscal officer thereof. Debt statements and duplicates thereof, filed\npursuant to this section, shall be public records.\n b. Such statements shall be prepared in the manner prescribed in title\nten of article two of this chapter. Any error, defect, omission or\ninaccuracy in any such statement, or in the manner of its execution or\nfiling, shall not affect the validity of any obligations of any\nmunicipality, school district or fire district.\n