N.Y. Educ. Law § 2577
In any city in which the annual financial report of the fiscal officer, board of estimate and apportionment, or other official, board or body of the city, does not contain information required by this section, the board of education shall annually cause to be published in the official paper of such city or in pamphlet form for general distribution, a full and detailed account of all moneys received by the board of education for its account and use, and all moneys expended therefor giving the items of receipts and expenditures in full. Such annual report, unless the same is otherwise annually published as provided herein, shall also contain a full and complete statement of any bonds issued the preceding year for school purposes and the disposition made or to be made of the proceeds of such bonds.
N.Y. Educ. Law § 2577