N.Y. Educ. Law § 1721

§ 1721. Records; reports. It shall be the duty of the board of\neducation of a union free school district to keep an accurate record of\nall its proceedings in books provided for that purpose. It shall also\nbe the duty of said board to cause to be published once in each year,\nduring the month of July or during the month of August, in at least one\npublic newspaper, published in such district or, if one public newspaper\nis not published in such district, then in a public newspaper having\ngeneral circulation within such district, a full and detailed account of\nall moneys received by the board or the treasurer of said district, for\nits account and use, and of all the moneys expended therefor, giving the\nitems of expenditure in full; should there be no paper published in or\nhaving general circulation within said district said board shall publish\nsuch account by notice to the taxpayers, by posting copies thereof in\nfive public places in said district.\n