N.Y. Second Class Cities Law § 67
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.
N.Y. Second Class Cities Law § 67