NY Elec L § 14-108 (2021)
2021 New York Laws ELN - Election Article 14 - Campaign Receipts and Expenditures; Public Financing Title 1 - Campaign Receipts and Expenditures 14-108 - Time for Filing Statements.

§  14-108.  Time  for filing statements. 1. The statements required by   this article shall be  filed  at  such  times  as  the  state  board  of   elections, by rule or regulation, shall specify; provided, however, that   in  no event shall the board provide for fewer than three filings in the   aggregate in connection with any primary, general or  special  election,   or  in connection with a question to be voted on and two of said filings   shall be before any such election, including one such  filing  not  less   than  thirty  days  nor more than forty-five days prior to such election   and one such filing not less than eleven days nor more than fifteen days   prior to such election. In addition, the board shall provide that  every   political  committee  which  has  filed  a  statement  of  treasurer and   depository shall make at least one filing every six months  between  the   time  such  statement  of treasurer and depository is filed and the time   such committee goes out of business. If any candidate or committee shall   be required by the provisions of this section, or by rule or  regulation   hereunder, to effect two filings within a period of five days, the state   board  of elections may, by rule or regulation, waive the requirement of   filing the earlier of  such  statements.  If  a  statement  filed  by  a   candidate  or committee after the election to which it pertains is not a   final statement showing satisfaction of all liabilities and  disposition   of  all  assets,  such candidate or committee shall file such additional   statements as the board shall, by rule or regulation provide until  such   a final statement is filed.2.  Each  statement  shall  cover  the  period up to and including the   fourth day next preceding the day  specified  for  the  filing  thereof;   provided,  however,  that  any  contribution  or  loan  in excess of one   thousand dollars, if received after  the  close  of  the  period  to  be   covered  in  the  last  statement  filed  before any primary, general or   special election but before such election, shall  be  reported,  in  the   same  manner  as  other  contributions,  within  twenty-four hours after   receipt.3. Each statement shall be preserved by the officer with whom  or  the   board  with  which it is required to be filed for a period of five years   from the date of filing thereof.4. Each statement shall constitute a part of  the  public  records  of   such officer or board and shall be open to public inspection.5.  The  state  board of elections or other board of elections, as the   case may be, shall not later than ten days after the last  day  to  file   any  such  statement  notify  each  person  required  to  file  any such   statement which has not been received by such board by such tenth day in   accordance with this article of  such  person's  failure  to  file  such   statement timely. Such notice shall be in writing and mailed to the last   known  residence  or  business address of such person by certified mail,   return receipt requested. Failure to file within five days of receipt of   such notice shall constitute prima facie evidence of a  willful  failure   to  file.  If  the person required to file such statement is a treasurer   who has stated that the committee has been authorized  by  one  or  more   candidates,  a  copy of such notice shall be sent to each such candidate   by first class mail. A copy of any  such  notice  sent  by  a  board  of   elections  other than the state board of elections shall be sent by such   other board to the state board.6. A statement shall be deemed properly filed  when  deposited  in  an   established  post-office  within  the  prescribed  time,  duly  stamped,   certified and directed to the officer with whom or  to  the  board  with   which  the statement is required to be filed, but in the event it is not   received, a duplicate of such statement shall  be  promptly  filed  upon   notice by such officer or such board of its non-receipt. 7.  On  the  twentieth day following the date by which such statements   were required to be filed, the state board of  elections  shall  prepare   and  make  available  for  public  inspection and distribution a list of   those persons and committees from whom it  has  not  yet  received  such   statement.