N.Y. County Law Section 406
Reports of officers


The county officer, who shall receive, or is authorized by law to receive any fines, penalties, fees, or other moneys belonging to the county or in which the county has an interest, shall on or before the first day of February of each year, make a verified or certified report thereof for the previous fiscal year, except that a county treasurer, if authorized by the board of supervisors, may, within the time period prescribed in General Municipal Law § 30 (Reports)section thirty of the general municipal law, submit a copy of the annual report he makes pursuant to General Municipal Law § 30 (Reports)section thirty of the general municipal law, provided, however, that if the time for the filing of the annual report has been extended by the state comptroller as provided in the said statute, then the time for submitting a copy of the report to the board of supervisors similarly shall be extended. The report shall state the nature and amount thereof in such detail as the board of supervisors may direct by local law or resolution. If no amount was received, the report shall so state. It shall include any fees or other moneys earned by such officer and payable to the county from the state or any unit of government within the county, or of any other person. It shall include a statement of the fines, penalties, fees, or other moneys received by such officer and paid to any unit of government within the county or to the state. Each county officer shall make such other reports as may be required by law or by the board of supervisors. Reports may include such activities and matters deemed of importance or of interest to the board of supervisors and the public.


Whenever any county officer is required by law or by the board of supervisors, to make any report, return, or statement and he shall refuse to make the same, or he shall neglect to make the same and such neglect is not waived by the board of supervisors or other public officer entitled to receive the same, he shall forfeit to the county a penalty of one hundred dollars, to be recovered by the district attorney in an action brought in the name of the county. Upon application to the supreme court upon eight days’ notice to the district attorney and upon good cause being shown, the court may grant an extension of twenty days for the making and filing of such report. If the district attorney refuses or neglects to make and file such report, the action shall be brought by the county attorney in the name of the county. The recovery together with the statutory costs shall be the property of the county and may be used for general county purposes. Whenever such report, return, or statement depends upon information to be given by some other public officer, no recovery shall be had, if such county officer makes and files such report, return, or statement, within ten days after receipt of such information. When such report, return or statement is to be filed with any state department, board or commission and there is a refusal or failure to make and file the same, such department, board or commission may certify the facts to the district attorney for appropriate action.


The action to recover such penalty shall not be a bar to removal from office, or any criminal prosecution.

Source: Section 406 — Reports of officers, https://www.­nysenate.­gov/legislation/laws/CNT/406 (updated Sep. 22, 2014; accessed Nov. 25, 2023).

Nov. 25, 2023

Last modified:
Sep. 22, 2014

§ 406’s source at nysenate​.gov

Link Style