N.Y. Second Class Cities Law § 23

§ 23. Annual reports of departments. The several heads of departments\nshall present to the mayor annually, on or before the first Monday of\nDecember, a report of their proceedings during the preceding year. The\nmayor shall transmit the same to the common council with any\nrecommendation he may think proper to make, but nothing in this section\ncontained shall be construed to relieve such heads of departments from\nfurnishing such other information as may be required by the mayor at any\ntime.\n