A uniform balance sheet, to be prepared by the local agency, is prescribed and is shown as Exhibit 22 of Appendix S-11. The uniform balance sheet as prepared and submitted by the local agency, shall include only those accounts which are active in the general ledger and/or show balances as of the closing date of the period for which the report is being filed.
N.Y. Comp. Codes R. & Regs. Tit. 9 §§ 1646-7.4