N.Y. Transportation Corporations Law § 92

§ 92. Semi-annual statements. Every such corporation shall make a\nsemi-annual statement showing the quantity of all commodities on hand on\nthe first day of the period for which the statement is made; the\nquantity received and delivered during such period, and the quantity on\nhand on the last day of such period, and the quantity represented by\noutstanding certificates, receipts or orders, and the credit balances on\nthe books of the corporation. Such statement shall be made on or before\nthe tenth day of the month succeeding the period for which the statement\nis made and verified by the oaths of the president and secretary, and\nshall be filed within three days thereafter in the office of the county\nclerk in the county in which the office of the corporation is located,\nand a true copy thereof shall be posted in a conspicuous place in its\noffice for at least thirty days thereafter.\n