N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 517

§ 517. Annual reports. In addition to the reports required by article\nfive-a of this chapter, within one hundred twenty days after the end of\nthe fiscal year of the corporation, the directors thereof shall submit\nto the participating counties, the commission, and the state comptroller\na complete and detailed audited report setting forth:\n 1. its operations and accomplishments during such fiscal year;\n 2. its receipts and expenditures during such fiscal year in accordance\nwith categories or classifications established by the corporation for\nits own operating and capital outlay purposes;\n 3. its assets and liabilities at the end of such fiscal year including\na schedule of its bonds, notes or other obligations and the status of\nreserves, depreciations, special, sinking or other funds;\n 4. details of branch offices being planned or in the process of being\nconstructed or otherwise established and branch offices that have been\nconstructed or established; and\n 5. such other information relating to the operations of the\ncorporation as shall be deemed pertinent by the directors, the\nparticipating counties, the commission, and the state comptroller.\n