The county treasurer shall annually make a financial report of the plan to the state comptroller as of the close of the calendar year. Such reports shall be in such form and contain such information as may be prescribed by the state comptroller. All reports shall be duly verified and shall be filed with the state comptroller within sixty days after the close of the calendar year. A copy of such report shall within the same time be transmitted to the clerk of the board of supervisors and to each participant in the plan.
New York Legal Code