NY Cty L § 406 (2021)
2021 New York Laws CNT - County Article 8 - Officers; General Provisions 406 - Reports of Officers.

§  406. Reports of officers. 1. The county officer, who shall receive,   or is authorized by law to receive any fines, penalties, fees, or  other   moneys  belonging  to the county or in which the county has an interest,   shall on or before the first day  of  February  of  each  year,  make  a   verified  or  certified  report  thereof  for  the previous fiscal year,   except  that  a  county  treasurer,  if  authorized  by  the  board   of   supervisors, may, within the time period prescribed in section thirty of   the  general  municipal law, submit a copy of the annual report he makes   pursuant to section thirty  of  the  general  municipal  law,  provided,   however,  that  if the time for the filing of the annual report has been   extended by the state comptroller as provided in the said statute,  then   the time for submitting a copy of the report to the board of supervisors   similarly  shall  be  extended.  The  report  shall state the nature and   amount thereof in such detail as the board of supervisors may direct  by   local  law or resolution. If no amount was received, the report shall so   state. It shall include any fees or other moneys earned by such  officer   and  payable  to  the  county  from  the state or any unit of government   within the county, or of any other person. It shall include a  statement   of  the fines, penalties, fees, or other moneys received by such officer   and paid to any unit of government within the county or  to  the  state.   Each  county officer shall make such other reports as may be required by   law or by the board of supervisors. Reports may include such  activities   and  matters  deemed  of  importance  or  of  interest  to  the board of   supervisors and the public.2. Whenever any county officer is required by law or by the  board  of   supervisors,  to  make  any  report,  return,  or statement and he shall   refuse to make the same, or he shall neglect to make the same  and  such   neglect  is  not  waived  by  the  board  of supervisors or other public   officer entitled to receive the same, he shall forfeit to the  county  a   penalty of one hundred dollars, to be recovered by the district attorney   in  an action brought in the name of the county. Upon application to the   supreme court upon eight days' notice to the district attorney and  upon   good  cause being shown, the court may grant an extension of twenty days   for the making and filing of  such  report.  If  the  district  attorney   refuses  or  neglects  to make and file such report, the action shall be   brought by the county attorney in the name of the county.  The  recovery   together  with  the  statutory costs shall be the property of the county   and may be used for  general  county  purposes.  Whenever  such  report,   return,  or statement depends upon information to be given by some other   public officer, no recovery shall be had, if such county  officer  makes   and  files  such  report,  return,  or  statement, within ten days after   receipt of such information. When such report, return or statement is to   be filed with any state department, board or commission and there  is  a   refusal  or failure to make and file the same, such department, board or   commission  may  certify  the  facts  to  the  district   attorney   for   appropriate action.3.  The  action  to recover such penalty shall not be a bar to removal   from office, or any criminal prosecution.