(a) Each town or village having a population, as shown by the latest preceding decennial federal census, between five thousand to nineteen thousand nine hundred ninety-nine, shall file their respective reports with the comptroller within ninety days after the close of the fiscal year of such town or village. Upon written request from the chief fiscal officer of such a town or village, the comptroller may extend such ninety day period for an additional thirty days.

(b) Each town or village having a population, as shown by the latest preceding decennial federal census, with twenty thousand or more, and all cities and counties, irrespective of their populations, shall file their respective reports with the comptroller within one hundred twenty days after the close of the fiscal year of such county, city, town or village. 6. Annually, each industrial development agency, the Troy industrial development authority established pursuant to title eleven of article eight of the public authorities law, and the Auburn industrial development authority established pursuant to title fifteen of article eight of the public authorities law, shall file a financial report pursuant to section eight hundred fifty-nine of this chapter. 7. To the extent practicable, each municipal corporation shall make accessible to the public via its official internet web site documentation pertaining to its most recent annual financial reports, current year budget, most recent independent audit report and most recent fiscal performance plan or multiyear financial plan required pursuant to paragraph g of subdivision ten of section fifty-four of the state finance law, unless such information is covered by subdivision two of section eighty-seven of the public officers law.