Research


New York State Department of Audit and Control Bureau of Municipal Research and Statistics Annual Financial Reports of Cities

Held by the New York State Archives


Overview of the Records

Repository:

New York State Archives

New York State Education Department

Cultural Education Center

Albany, NY 12230

Summary:
Annual financial reports of cities were generated pursuant to Article 3, Section 30 of the General Municipal Law which states that every municipal corporation shall annually make a report of its financial condition to the comptroller and that such report shall be made by the chief fiscal officer of the corporation. Each report contains a detailed itemization of the financial transactions of the city and is broken down according to types of funds (General, Water, Sewer, Capital, etc.).
Creator:
Title:
Quantity:
132 cubic feet
Inclusive Dates:
1942-2005, 2007-2011
Bulk Dates:
(bulk 1961-2004)
Series Number:
13324

Arrangement

Chronological by year and then alphabetical by city.

Administrative History

Annual financial reports of cities were generated pursuant to Article 3, Section 30 of the General Municipal Law which states that every municipal corporation shall annually make a report of its financial condition to the comptroller and that such report shall be made by the chief fiscal officer of the corporation. All reports are to be certified by the chief fiscal officer and are to be filed with the comptroller within sixty days after the close of the fiscal year of the corporation.

Scope and Content Note

This series consists of annual financial reports of cities. Each report contains a detailed itemization of the financial transactions of the city and is broken down according to types of funds (General, Water, Sewer, Capital, etc.). The reports also list capital indebtedness accounts and general fixed assets, and include the following schedules: statement of indebtedness; maturity schedule for bonds issued during the year; reconciliation of cash and bank balances; analysis of changes in special reserves and capital reserves; comparison of budget estimates with actual revenues and expenditures; and a schedule of real property tax rate, tax levy and uncollected taxes. Some of the reports include related documents such as letters of transmittal and copies of city budgets.

Use of Records

Access Restrictions

There are no restrictions regarding access to or use of this material.

Related Information

Other finding aids

13324-78,13324-79, 13324-92, 13324-92A, 13324-94, 13324-96, 13324-97, 13324-98, 13324-99, 13324-00, 13324-01, 13324-01A, 13324-04, 13324-05, 13324-05A, 13324-09, 13324-09A, 13324-18A: Container list is available at the repository.

Related Publications

Financial data pre-dating the start of this record series or summarizing the data in these records is published in the "Special Report on Municipal Accounts by the State Comptroller" (1908/09-1943), "Special Report on Municipal Affairs by the State Comptroller" (1945-1993), and "Comptroller's Special Report on Municipal Affairs" (1994+).

Other Descriptive Data

RDA number 13324 has been superseded by RDA number 21243.

Financial data pre-dating the start of this record series or summarizing the data in these records is published in the "Special Report on Municipal Accounts by the State Comptroller" (1908/09-1943), "Special Report on Municipal Affairs by the State Comptroller" (1945-1993), and "Comptroller's Special Report on Municipal Affairs" (1994+).

Acquistion Information

13324-18, 13324-18A: These accretions were transferred under RDA 21243.

Access Terms

Corporate Name(s):
Geographic Name(s):
Subject(s):
Genre(s):
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Detailed Description

Dates Contents Box

Accretion: 13324-18
2006 City AFR Albany-Long Beach 1
2006 City AFR Mechanicville -Yonkers 2
2007 Cities AFR's Albany to Lockport 3
2007 Cities AFR's Long Beach to Rye 4
2007 Cities AFR's Salmanca to Yonkers 5
2008 Cities AFR's Albany - Mount Vernon Box 1 6
2008 Cities AFR New Rochelle - Yonkers Box 2 7
2011 Financial Statements Cities Albany - Long Beach 8
2011 Financial Statements Cities Mechanicville - Yonkers 9
2012 Financial Statements Cities A - M 10
2012 Financial Statements Cities N - Y 11