N.Y. CNT Law § 406 — New York Code / Act CNT / Article 8 / Section 406
Reports of officers
Status: in_force

§ 406. Reports of officers. 1. The county officer, who shall receive,\nor is authorized by law to receive any fines, penalties, fees, or other\nmoneys belonging to the county or in which the county has an interest,\nshall on or before the first day of February of each year, make a\nverified or certified report thereof for the previous fiscal year,\nexcept that a county treasurer, if authorized by the board of\nsupervisors, may, within the time period prescribed in section thirty of\nthe general municipal law, submit a copy of the annual report he makes\npursuant to section thirty of the general municipal law, provided,\nhowever, that if the time for the filing of the annual report has been\nextended by the state comptroller as provided in the said statute, then\nthe time for submitting a copy of the report to the board of supervisors\nsimilarly shall be extended. The report shall state the nature and\namount thereof in such detail as the board of supervisors may direct by\nlocal law or resolution. If no amount was received, the report shall so\nstate. It shall include any fees or other moneys earned by such officer\nand payable to the county from the state or any unit of government\nwithin the county, or of any other person. It shall include a statement\nof the fines, penalties, fees, or other moneys received by such officer\nand paid to any unit of government within the county or to the state.\nEach county officer shall make such other reports as may be required by\nlaw or by the board of supervisors. Reports may include such activities\nand matters deemed of importance or of interest to the board of\nsupervisors and the public.\n  2. Whenever any county officer is required by law or by the board of\nsupervisors, to make any report, return, or statement and he shall\nrefuse to make the same, or he shall neglect to make the same and such\nneglect is not waived by the board of supervisors or other public\nofficer entitled to receive the same, he shall forfeit to the county a\npenalty of one hundred dollars, to be recovered by the district attorney\nin an action brought in the name of the county. Upon application to the\nsupreme court upon eight days' notice to the district attorney and upon\ngood cause being shown, the court may grant an extension of twenty days\nfor the making and filing of such report. If the district attorney\nrefuses or neglects to make and file such report, the action shall be\nbrought by the county attorney in the name of the county. The recovery\ntogether with the statutory costs shall be the property of the county\nand may be used for general county purposes. Whenever such report,\nreturn, or statement depends upon information to be given by some other\npublic officer, no recovery shall be had, if such county officer makes\nand files such report, return, or statement, within ten days after\nreceipt of such information. When such report, return or statement is to\nbe filed with any state department, board or commission and there is a\nrefusal or failure to make and file the same, such department, board or\ncommission may certify the facts to the district attorney for\nappropriate action.\n  3. The action to recover such penalty shall not be a bar to removal\nfrom office, or any criminal prosecution.\n