N.Y. SCC Law § 67

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