N.Y. Real Prop. Acts. Law § 339-w

§ 339-w. Books of receipts and expenditures; availability for\nexamination. The manager or board of managers, as the case may be, shall\nkeep detailed, accurate records, in chronological order, of the receipts\nand expenditures arising from the operation of the property. Such\nrecords and the vouchers authorizing the payments shall be available for\nexamination by the unit owners at convenient hours of weekdays. A\nwritten report summarizing such receipts and expenditures shall be\nrendered by the board of managers to all unit owners at least once\nannually.\n