2023 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.