2015 New York Laws
SCC - Second Class Cities
Article 6 - (Second Class Cities) DEPARTMENT OF FINANCE
67 - Annual financial statement.

 67. Annual  financial  statement.    The  comptroller  shall, within
  thirty days after the close of each fiscal year, prepare and publish  in
  book  or pamphlet form a full and accurate statement in detail, verified
  by his oath showing: (1) the receipts and revenues of the city from  all
  sources and the accounts which may be due to the city and uncollected at
  the  close of the fiscal year; (2) the disbursements from all city funds
  and the expenditures in all branches of the city government  during  the
  fiscal year; (3) the indebtedness of the city at the close of the fiscal
  year,  the  provisions  made  for  the payment thereof together with the
  purposes for which it was incurred; (4) the  cost  of  the  acquisition,
  construction  and operation of each public utility owned, maintained, or
  operated by the city and the income derived therefrom. Such  publication
  shall  be  accompanied  by  a  statement in detail, in separate columns,
  showing the several funds belonging to the city,  the  amount  drawn  on
  each  fund  and  its  then present condition, also the several debts and
  obligations of the city,  the  character  thereof,  when  the  same  are
  payable and the rate of interest on each.