New York Racing, Pari-mutuel Wagering and Breeding Law
In addition to the reports required by article five-a of this chapter, within one hundred twenty days after the end of the fiscal year of the corporation, the directors thereof shall submit to the participating counties, the state board, and the state comptroller a complete and detailed audited report setting forth:
1. Its operations and accomplishments during such fiscal year;
2. Its receipts and expenditures during such fiscal year in accordance with categories or classifications established by the corporation for its own operating and capital outlay purposes;
3. Its assets and liabilities at the end of such fiscal year including a schedule of its bonds, notes or other obligations and the status of reserves, depreciations, special, sinking or other funds;
4. Details of branch offices being planned or in the process of being constructed or otherwise established and branch offices that have been constructed or established;
5. Such other information relating to the operations of the corporation as shall be deemed pertinent by the directors, the participating counties, the state board, and the state comptroller.