2023 New York Laws › ELN - Election › Article 14 - Campaign Receipts and Expenditures; Public Financing › Title 1 - Campaign Receipts and Expenditures › 14-104 - Statements of Campaign Receipts, Contributions, Transfers and Expenditures by and to Candidates.

§  14-104.  Statements  of campaign receipts, contributions, transfers
  and expenditures by and to candidates. 1. Any candidate for election  to
  public  office,  or  for  nomination  for  public  office at a contested
  primary election or convention, or for election to a party position at a
  primary election, 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 the particulars specified
  by section 14-102 of this article, as to all moneys  or  other  valuable
  things,  paid,  given,  expended or promised by him or her to aid his or
  her own nomination or election, or to promote the success or defeat of a
  political party, or to aid or influence the nomination  or  election  or
  the  defeat  of  any  other candidate to be voted for at the election or
  primary  election  or  at  a  convention,  including  contributions   to
  political   committees,   officers,   members  or  agents  thereof,  and
  transfers, receipts and contributions to him or her to be used  for  any
  of  the purposes above specified, or in lieu thereof, any such candidate
  may file such a sworn statement at the first filing period,  on  a  form
  prescribed  by the state board of elections that such candidate has made
  no such expenditures and does not intend to make any such  expenditures,
  except  through  a  political  committee  authorized  by  such candidate
  pursuant to this article. Such candidate may designate a committee of no
  less than three persons who shall be authorized to  appoint  and  remove
  the  treasurer  of  any  authorized  committee  of  the  candidate.  The
  designation or revocation of the  committee  shall  be  evidenced  in  a
  writing  filed  with  the  state  board  of  elections  by the candidate
  authorizing the committee. The candidate may revoke such designation  at
  any  time. A committee authorized by such a candidate may fulfill all of
  the filing requirements of this act on behalf of such candidate.
2. Statements  filed  by  any  political  committee  authorized  by  a
  candidate  pursuant  to  this  article  which  is  required to file such
  statements with any board of elections 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  authorized  by  a  candidate  pursuant  to this article which
  states that such 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 committee,
  the state board of elections may issue an exemption from the  electronic
  filing requirements of this article.
4.  Political communications required to be filed with the state board
  of elections pursuant to section 14-106 of this article  or  subdivision
  five  of section 14-107 of this article may be filed electronically with
  the state board of elections.