NY Gen Mun L § 35 (2021)
2021 New York Laws GMU - General Municipal Article 3 - Report of Financial Condition 35 - Filing of Report of Examination and Notice Thereof.

§  35. Filing of report of examination and notice thereof. 1. A report of such examination shall be made and shall be filed in  the  office  of the  state  comptroller  and in the office of the clerk of the municipal corporation,  industrial  development  agency,   district,   agency   or activity, or with the secretary if there is no clerk. An additional copy thereof shall be filed with the chief fiscal officer, except that in the case  of  a  school district, such additional copy shall be filed in the office of the chairman of the board of trustees, the  president  of  the board  of  education  or  the  sole trustee, as the case may be. When so filed, each such report and copy thereof shall be a public  record  open to inspection by any interested person.   2.  (a)  Within  ten  days after the filing of a report of examination performed by the office  of  the  state  comptroller,  a  report  of  an external  audit  performed  by  an  independent public accountant or any management letter prepared in conjunction with such  an  external  audit with  the  clerk  of  the  municipal corporation, industrial development agency, district, agency or activity, or with the secretary if there  is no  clerk,  he  shall  give  public  notice thereof in substantially the following form: "Notice is hereby given that the fiscal affairs of (name of  municipal  corporation,  industrial  development  agency,  district, agency  or  activity)  for  the  period  beginning on............... and ending on..............., have been examined by (the office of the state comptroller or an independent public accountant), and that  the  (report of  examination  performed  by  the  office  of the state comptroller or report of, or  management  letter  prepared  in  conjunction  with,  the external  audit  by the independent public accountant) has been filed in my office where it is available as a public record for inspection by all interested persons. Pursuant  to  section  thirty-five  of  the  general municipal  law,  the  governing board of (name of municipal corporation, district, agency or activity) may, in its discretion, prepare a  written response  to  the  (report of examination performed by the office of the state comptroller or the report of external audit or  management  letter by  independent  public  accountant)  and  file  any such response in my office as a public record for inspection by all interested  persons  not later than (last date on which response may be filed)."  (b)  Except  as  otherwise  provided for a common school district, the clerk, or secretary if there is no clerk, shall cause such notice to  be published  at  least  once  in the official newspaper, or if there be no official newspaper, in a newspaper having  general  circulation  in  the municipal  corporation,  industrial development agency, district or area served by the agency or activity.   If  there  be  no  newspaper  having general  circulation,  the clerk, or the secretary if there is no clerk, shall post such  notice  conspicuously  in  ten  public  places  in  the municipal  corporation,  industrial development agency, district or area served.  In a common school district which maintains a home school,  the clerk shall post such notice on the front door of the school house. In a common  school district which does not maintain a home school, the clerk shall post such notice conspicuously in at least five public  places  in the district.  (c)  The  clerk of every municipal corporation, industrial development agency, district, agency and activity, or the secretary if there  is  no clerk,  shall  file in his office proof of the publication or posting of notices pursuant to this section.  The proof so filed shall be  in  such form as may be prescribed by the state comptroller.  (d)  In each school district subject to the jurisdiction of a district superintendent, under  the  provisions  of  article  forty-five  of  the education  law,  such  district  superintendent shall ascertain that the  public notice required by this subdivision has been published or posted, as the case may be.   3.  The  clerk,  or  secretary if there is no clerk, shall present the report of the  examination  to  the  governing  body  of  the  municipal corporation, industrial development agency, district, agency or activity for its consideration at the first meeting thereof held after the filing of the report with the clerk or secretary.   4.  (a) The governing board or other board, officer or employee of the municipal corporation, industrial development agency,  district,  agency or  activity  receiving  a  report  of an external audit performed by an independent  public  accountant  or  a  management  letter  prepared  in conjunction  with such an audit shall file in the office of the clerk of the municipal  corporation,  industrial  development  agency,  district, agency  or  activity,  or  with  the secretary if there is no clerk, and shall furnish to the comptroller, a copy of the report or letter  within ten  days  after receipt. If the report or letter is not received by the governing board, a copy shall be provided to the governing board  within three  days  after  receipt  by  any  other  board,  officer or employee receiving the same.  (b) (1) Not later than ninety days after presentation to the governing board of a report of examination performed by the office  of  the  state comptroller,  or  receipt  by  the  governing  board of any report of an external audit performed by an  independent  public  accountant  or  any management letter in conjunction with such an audit, the governing board may,  in  its  discretion,  provide  to the comptroller, and file in the office of the clerk, or with the secretary if there is no clerk, of  the municipal  corporation,  industrial development agency, district, agency or activity, a written response to the findings and recommendations,  if any,  in  the  report  or letter. In the case of municipal corporations, industrial development agency, districts, agencies or activities subject to examination by the commissioner of education,  any  written  response shall also be provided to such commissioner.  (2)  A  written response prepared pursuant to subparagraph one of this paragraph shall be in such form as may be prescribed by the  comptroller and  shall  include,  with  respect to each finding or recommendation, a statement of the corrective actions taken or proposed to be taken, or if corrective action is not  taken  or  proposed,  an  explanation  of  the reasons  therefor.  Any  such  written  response  shall  also  include a statement on the status of  corrective  actions  taken  on  findings  or recommendations  contained  in  any  previous  report of examination, or report of an external  audit,  or  any  management  letter  prepared  in conjunction  therewith,  by an independent public accountant for which a written response  was  required.  All  officers  and  employees  of  the municipal  corporation,  industrial development agency, district, agency or activity shall fully  cooperate  with  the  governing  board  in  the preparation of the response by the governing board.  (c)  The  provisions  of  this subdivision shall not apply to any city having a population of one million or more.