On or prior to the 60th day after the end of each fiscal year, each mutual savings bank and mutual savings and loan association shall prepare a complete statement of its financial condition and of its income and expense as of the end of such year, in conformity with generally accepted accounting principles. The statements may also include such additional information as the institution may wish to provide its depositors.
N.Y. Comp. Codes R. & Regs. Tit. 3 § 303.1