NY Elec L § 14-102 (2021)
2021 New York Laws ELN - Election Article 14 - Campaign Receipts and Expenditures; Public Financing Title 1 - Campaign Receipts and Expenditures 14-102 - Statements of Campaign Receipts, Contributions, Transfers and Expenditures to and by Political Committees.

§  14-102.  Statements  of campaign receipts, contributions, transfers   and expenditures to and by political committees.  1.  The  treasurer  of   every  political committee which, or any officer, member or agent of any   such committee who, in connection with any election, receives or expends   any money or other valuable thing or incurs any liability to  pay  money   or its equivalent shall file statements sworn, or subscribed and bearing   a  form  notice  that  false statements made therein are punishable as a   class A misdemeanor pursuant to section 210.45 of the penal law, at  the   times  prescribed  by  this  article  setting  forth  all  the receipts,   contributions  to  and  the  expenditures  by  and  liabilities  of  the   committee,  and  of its officers, members and agents in its behalf. Such   statements shall include the dollar amount of any receipt,  contribution   or  transfer,  or  the fair market value of any receipt, contribution or   transfer, which is other than of money, the  name  and  address  of  the   transferor,  contributor  or  person  from  whom  received,  and  if the   transferor, contributor or person is a political committee; the name  of   and  the  political  unit  represented by the committee, the date of its   receipt, the dollar amount of every expenditure, the name and address of   the person to whom it was made or the name of  and  the  political  unit   represented  by the committee to which it was made and the date thereof,   and shall state clearly the purpose of such expenditure.  Any  statement   reporting  a  loan  shall  have attached to it a copy of the evidence of   indebtedness. Expenditures in sums  under  fifty  dollars  need  not  be   specifically  accounted  for  by  separate items in said statements, and   receipts  and  contributions  aggregating  not  more  than   ninety-nine   dollars, from any one contributor need not be specifically accounted for   by  separate  items  in  said  statements,  provided  however, that such   expenditures, receipts and contributions shall be subject to  the  other   provisions of section 14-118 of this article.2.  Notwithstanding  the  provisions of subdivision one hereof, if the   expenditures made and liabilities incurred in any calendar year  by  any   political  committee  for the purpose of aiding or promoting the success   or defeat of one or more ballot proposals are less  than  five  thousand   dollars  and  less  than  fifty percent of all the expenditures made and   liabilities incurred by such committee in such year, then such committee   shall be required to report only those contributions which are  made  to   such  committee  exclusively  for the purpose of aiding or promoting the   success or defeat of such proposal  or  proposals,  but  such  committee   shall  be  required  to  report  all  expenditures  made and liabilities   incurred for such purposes. Nothing contained in this subdivision  shall   be  construed to relieve any political committee aiding or promoting the   success or defeat of a candidate from any of the reporting  requirements   imposed by this article.3.  The  state  board  of  elections shall promulgate regulations with   respect to the  accounting  methods  to  be  applied  in  preparing  the   statements  required by the provisions of this article and shall provide   forms suitable for such statements.4. Any committee which is required to file statements with  any  board   of  elections  pursuant  to  this article shall file all such statements   pursuant to the electronic reporting  system  prescribed  by  the  state   board  of  elections as set forth in subdivision nine-A of section 3-102   of this chapter. Notwithstanding the  provisions  of  this  subdivision,   upon  the  filing  of  a sworn statement by the treasurer of a political   committee which states that  such  political  committee  does  not  have   access  to the technology necessary to comply with the electronic filing   requirements of subdivision nine-A of section 3-102 of this chapter  and   that  filing  by  such means would constitute a substantial hardship for    such political committee, the state board  of  elections  may  issue  an   exemption from the electronic filing requirements of this article.