§ 30-a. Reports from entities receiving foreign fire insurance premium
tax. Every entity receiving and disbursing foreign fire insurance
premium tax funds distributed pursuant to sections nine thousand one
hundred four and nine thousand one hundred five of the insurance law,
the administrative code of the city of New York and the charter of the
city of Buffalo shall make an annual verified report of the receipts,
expenditures and balances relating to the use and application of such
funds received and disbursed after January first, nineteen hundred
seventy-six to the state comptroller. Such report shall be made by the
treasurer, or if there be none, by the chief fiscal officer of such
entity, and shall be filed no later than the last day of February of
each year for the preceding calendar year.