2023 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.