N.Y. Local Finance Law § 132.00

§ 132.00 Debt statements; agency preparing. a. The debt statement\nshall be prepared by the chief fiscal officer of the municipality, fire\ndistrict or school district. If, however, a municipality, school\ndistrict or fire district does not have a chief fiscal officer, then\nsuch statement shall be prepared by the finance board thereof.\n b. Municipalities, school districts in cities and fire districts shall\nprepare debt statements pursuant to sections 135.00 and 136.00 of this\nchapter. School districts, other than school districts in cities, shall\nprepare debt statements pursuant to section 137.00 of this chapter. The\nprovisions of sections 138.00 through 141.00, inclusive, of this\nchapter, shall apply to the debt statements prepared by municipalities,\nfire districts and school districts.\n c. Each debt statement of a municipality, a school district in a city\nor a first district shall contain a schedule of the obligations\nauthorized to be issued but which in fact have not been issued. Each\ndebt statement of a school district, other than a school district in a\ncity, shall contain a schedule of the bonds and bond anticipation notes\nauthorized to be issued by resolution but which in fact have not been\nissued. Any such schedule shall be arranged so as to show the date of\nsuch authorizations, the type and amount of obligations remaining\nunissued and the object or purpose for which such obligations were\nauthorized. The foregoing provisions of this paragraph c shall not apply\nto a city containing more than one county, and in any such city the debt\nstatement shall contain a summary statement of the total amount of each\ntype of obligation authorized to be issued but which in fact has not\nbeen issued.\n