Section 30. Reports

1.  Except  as hereinafter provided, every municipal
  corporation and school, fire, improvement  and  special  district  shall
  annually  make  a  report of its financial condition to the comptroller.
  Such report shall be made by the chief fiscal officer of each  municipal
  corporation,  by  the  chief  fiscal  officer of a municipal corporation
  having a school district governed by article fifty-two of the  education
  law,  for  such  school  district, by the treasurer of each other school
  district, except for a common school district not having a treasurer, by
  the chairman of the  school  board  or  the  sole  trustee  and  by  the
  treasurer  of each fire, improvement or special district, or in the case
  of a consolidated health district, the president of the board of health.
  Such reports shall include the financial transactions of joint  services
  defined  by section one hundred nineteen-n of this chapter. If, pursuant
  to any general or special law, there is a  separate  treasurer  for  any
  municipal  activity,  the financial report of the activity shall be made
  by such treasurer.
    2. An annual financial report for each municipal urban renewal  agency
  shall be made by the treasurer of the agency.
    3.  An  annual  report  of financial transactions shall be made by the
  treasurer of each public library and library service system  established
  pursuant  to  section  two hundred fifty-five of the education law, each
  county vocational education board established pursuant to section eleven
  hundred  one  of  the  education  law  and  each  board  of  cooperative
  educational  services  established  pursuant to section nineteen hundred
  fifty-eight of the education law.
    4. If for any reason, the comptroller shall  deem  it  necessary  that
  additional information be furnished by any other officer, he may require
  such  additional  information from such other officer in such form as he
  may deem necessary to carry into effect the purposes of this article.
    5. All reports shall be certified by  the  officer  making  the  same.
  Except  as  otherwise  provided  in this subdivision with respect to the
  time for filing, all reports shall be filed with the comptroller  within
  sixty  days  after  the  close  of  the  fiscal  year  of such municipal
  corporation, district, agency or activity, provided, however, that  upon
  written   request   from   the  chief  fiscal  officer  of  a  municipal
  corporation, district, agency or activity, the  comptroller  may  extend
  such  sixty  day  period  for filing such report for an additional sixty
  days. Reports may be filed by electronic transmission or in paper  form.
  The  method  of  certifying  a  report filed in electronic form shall be
  prescribed by the comptroller. It shall be the  duty  of  the  incumbent
  officer  at  the  time  such  reports  are required to be filed with the
  comptroller to file such report. The refusal or wilful neglect  of  such
  officer to file a report as herein prescribed shall be a misdemeanor and
  subject  the financial officer so refusing or neglecting to a penalty of
  five dollars per day for each day's delay beyond the sixty  days  to  be
  paid on demand of the comptroller. Notwithstanding any of the provisions
  contained in this section:
    (a)  Each  town or village having a population, as shown by the latest
  preceding decennial federal census, between five  thousand  to  nineteen
  thousand  nine  hundred ninety-nine, shall file their respective reports
  with the comptroller within ninety days after the close  of  the  fiscal
  year of such town or village. Upon written request from the chief fiscal
  officer  of  such  a  town  or  village, the comptroller may extend such
  ninety day period for an additional thirty days.
    (b) Each town or village having a population, as shown by  the  latest
  preceding  decennial  federal  census, with twenty thousand or more, and
  all cities and counties, irrespective of their populations,  shall  file
  their  respective reports with the comptroller within one hundred twenty

  days after the close of the fiscal year of such county,  city,  town  or
  village.
    6.  Annually,  each industrial development agency, the Troy industrial
  development authority established pursuant to title  eleven  of  article
  eight   of  the  public  authorities  law,  and  the  Auburn  industrial
  development authority established pursuant to title fifteen  of  article
  eight  of  the  public  authorities  law,  shall file a financial report
  pursuant to section eight hundred fifty-nine of this chapter.
    7. To the extent practicable, each municipal  corporation  shall  make
  accessible   to   the   public   via  its  official  internet  web  site
  documentation pertaining to its most recent  annual  financial  reports,
  current  year  budget,  most  recent  independent  audit report and most
  recent fiscal performance plan  or  multiyear  financial  plan  required
  pursuant  to paragraph g of subdivision ten of section fifty-four of the
  state finance law, unless such information is covered by subdivision two
  of section eighty-seven of the public officers law.