N.Y. Elec. Law § 14-102

§ 14-102. Statements of campaign receipts, contributions, transfers\nand expenditures to and by political committees. 1. The treasurer of\nevery political committee which, or any officer, member or agent of any\nsuch committee who, in connection with any election, receives or expends\nany money or other valuable thing or incurs any liability to pay money\nor its equivalent shall file statements sworn, or subscribed and bearing\na form notice that false statements made therein are punishable as a\nclass A misdemeanor pursuant to section 210.45 of the penal law, at the\ntimes prescribed by this article setting forth all the receipts,\ncontributions to and the expenditures by and liabilities of the\ncommittee, and of its officers, members and agents in its behalf. Such\nstatements shall include the dollar amount of any receipt, contribution\nor transfer, or the fair market value of any receipt, contribution or\ntransfer, which is other than of money, the name and address of the\ntransferor, contributor or person from whom received, and if the\ntransferor, contributor or person is a political committee; the name of\nand the political unit represented by the committee, the date of its\nreceipt, the dollar amount of every expenditure, the name and address of\nthe person to whom it was made or the name of and the political unit\nrepresented by the committee to which it was made and the date thereof,\nand shall state clearly the purpose of such expenditure. Any statement\nreporting a loan shall have attached to it a copy of the evidence of\nindebtedness. Expenditures in sums under fifty dollars need not be\nspecifically accounted for by separate items in said statements, and\nreceipts and contributions aggregating not more than ninety-nine\ndollars, from any one contributor need not be specifically accounted for\nby separate items in said statements, provided however, that such\nexpenditures, receipts and contributions shall be subject to the other\nprovisions of section 14-118 of this article.\n 2. Notwithstanding the provisions of subdivision one hereof, if the\nexpenditures made and liabilities incurred in any calendar year by any\npolitical committee for the purpose of aiding or promoting the success\nor defeat of one or more ballot proposals are less than five thousand\ndollars and less than fifty percent of all the expenditures made and\nliabilities incurred by such committee in such year, then such committee\nshall be required to report only those contributions which are made to\nsuch committee exclusively for the purpose of aiding or promoting the\nsuccess or defeat of such proposal or proposals, but such committee\nshall be required to report all expenditures made and liabilities\nincurred for such purposes. Nothing contained in this subdivision shall\nbe construed to relieve any political committee aiding or promoting the\nsuccess or defeat of a candidate from any of the reporting requirements\nimposed by this article.\n 3. The state board of elections shall promulgate regulations with\nrespect to the accounting methods to be applied in preparing the\nstatements required by the provisions of this article and shall provide\nforms suitable for such statements.\n 4. Any committee which is required to file statements with any board\nof elections pursuant to this article and which raises or spends or\nexpects to raise or spend more than one thousand dollars in any calendar\nyear shall file all such statements pursuant to the electronic reporting\nsystem prescribed by the state board of elections as set forth in\nsubdivision nine-A of section 3-102 of this chapter. Notwithstanding the\nprovisions of this subdivision, upon the filing of a sworn statement by\nthe treasurer of a political committee which states that such political\ncommittee does not have access to the technology necessary to comply\nwith the electronic filing requirements of subdivision nine-A of section\n3-102 of this chapter and that filing by such means would constitute a\nsubstantial hardship for such political committee, the state board of\nelections may issue an exemption from the electronic filing requirements\nof this article.\n 5. Any committee which is required to file statements pursuant to this\narticle with county boards of elections shall file in paper format to\nthe county board of elections or in electronic format if the legislative\nbody of any county provides, by local law, an electronic filing system\nand shall file such statements by electronic reporting process to the\nstate board of elections.\n