New York State Department of Audit and Control Bureau of Municipal Research and Statistics Annual Financial Reports of…

14494-07, 14494-09, 14494-09A: Alphabetical by name of the project.

14494-17: Chronological.

Annual reports are submitted to the State Comptroller under Article 3, Section 30 of the General Municipal Law. That law requires the chief fiscal officer of every municipal corporation to make a report of its financial condition to the Comptroller. The reports must be certified by the officer and filed with the Comptroller within 60 days of the close of the corporation's fiscal year.

The annual reports consist of computer generated forms prepared by the Office of the State Comptroller (based on adjusted data filed in previous years) and sent to the corporations for completion and return. The reports are generally structured in three parts: a financial section that includes a general fund balance sheet (with a description of assets, appropriations, liabilities, fund equities, etc.) and the results of operations and detail expenditures; a supplemental section that includes a statement of indebtedness (for purposes exempt from the constitutional debt limit), a list of bond issues, etc.; and a certification statement signed by the corporation's chief financial officer.

Summaries of the financial data in this record series are published in the "Special Report on Municipal Affairs by the State Comptroller" (1945-1993), and "Comptroller's Special Report on Municipal Affairs" (1994+).

Container list for each accretion is available at the repository.

There are no restrictions regarding access to or use of this material.