N.Y. Gen. Mun. Law § 491

§ 491. Statement of receipts, expenses; additional license fees. 1.\nWithin seven days after the conclusion of any occasion of bingo, the\nauthorized organization which conducted the same, and its members who\nwere in charge thereof, and when applicable the authorized organization\nwhich rented its premises therefor, shall each furnish to the clerk of\nthe municipality a statement subscribed by the member in charge and\naffirmed by him as true, under the penalties of perjury, showing the\namount of the gross receipts derived therefrom and each item of expense\nincurred, or paid, and each item of expenditure made or to be made, the\nname and address of each person to whom each such item has been paid, or\nis to be paid, with a detailed description of the merchandise purchased\nor the services rendered therefor, the net proceeds derived from such\ngame or rental, as the case may be, and the use to which such proceeds\nhave been or are to be applied and a list of prizes offered and given,\nwith the respective values thereof, and it shall be the duty of each\nlicensee to maintain and keep such books and records as may be necessary\nto substantiate the particulars of each such statement and within\nfifteen days after the end of each calendar quarter during which there\nhas been any occasion of bingo, a summary statement of such information,\nin form prescribed by the state, shall be furnished in the same manner\nto the state racing and wagering board.\n 2. Upon the filing of such statement of receipts, the authorized\norganization furnishing the same shall pay to the clerk of the\nmunicipality as and for an additional license fee a sum based upon the\nreported net proceeds, if any, for the occasion covered by such\nstatement and determined in accordance with such schedule as shall be\nestablished from time to time by the commission to defray the cost to\nmunicipalities of administering the provisions of this article and of\narticle nineteen-B of the executive law.\n