2023 New York Laws › ELN - Election › Article 14 - Campaign Receipts and Expenditures; Public Financing › Title 2 - Public Financing › 14-208 - Audits and Repayments.

§ 14-208. Audits  and  repayments. 1. Audits. (a) The PCFB shall audit
and examine all matters relating to the proper  administration  of  this
title  and shall complete all such audits no later than one and one-half
years after the election in question. This deadline shall not  apply  in
cases  involving  potential  campaign-related fraud, knowing and willful
violations of this article, or criminal activity.
(b) Every participating candidate for statewide  office  who  receives
public  funds  as  provided  in  this title, and every candidate for any
other office who receives five hundred thousand dollars  or  greater  in
public  funds  as  provided  in this title, shall be audited by the PCFB
along with all other candidates in each such race. Such audits shall  be
completed within one and one-half years of the election in question.
(c)  Except as provided in paragraph (b) of this subdivision, the PCFB
shall select not more than one-third of all participating candidates  in
covered  elections  for audit through a lottery which shall be completed
within one year of the election in question. A separate lottery shall be
conducted for each office. The PCFB shall  select  senate  and  assembly
districts  to  be  audited,  auditing  every  candidate in each selected
district, while ensuring that the number of  audited  candidates  within
those  districts  does  not  exceed  fifty  percent of all participating
candidates for the relevant office. The lottery for senate and  assembly
elections  shall  be weighted to increase the likelihood that a district
for the relevant office is audited based on how frequently  it  has  not
been  selected  for  auditing during the past three election cycles. The
PCFB shall promulgate rules  concerning  the  method  of  weighting  the
senate  and assembly lotteries, including provisions for the first three
election cycles for each office.
(d) The cost of complying with a post-election audit shall be borne by
the candidate's authorized committee using public funds, private  funds,
or  any  combination of such funds. Candidates who run in any primary or
general election must maintain a reserve of three percent of the  public
funds received to comply with the post-election audit.
(e) The PCFB shall issue to each campaign audited a final audit report
that details its findings.
2.  Repayments.  (a)  If  the  PCFB determines that any portion of the
payment made to a candidate's authorized committee from the fund was  in
excess  of  the  aggregate  amount  of  payments that such candidate was
eligible to receive  pursuant  to  this  title,  it  shall  notify  such
committee  and  such  committee shall pay to the PCFB an amount equal to
the amount of excess payments. Such committee shall  first  utilize  the
surplus  for  repayment of such sums and then such other funds as it may
have. Provided, however, that if the erroneous payment was the result of
an error by the PCFB, then the erroneous payment will be  deducted  from
any  future payment, if any, and if no future payment is to be made then
neither the candidate nor the committee shall be  liable  to  repay  the
excess  amount to the PCFB. The candidate and the candidate's authorized
committee are jointly and severally liable for  any  repayments  to  the
PCFB.
(b)  If  the PCFB determines that any portion of the payment made to a
candidate's authorized committee from the fund  was  used  for  purposes
other  than  qualified  campaign expenditures and such expenditures were
not approved by the PCFB, it shall notify such committee of  the  amount
so disqualified and such committee shall pay to the PCFB an amount equal
to  such  disqualified  amount.  The  candidate,  the treasurer, and the
candidate's authorized committee are jointly and  severally  liable  for
any repayments to the PCFB.
(c)  If  the  total  sum of contributions received and public matching
payments from the fund received by a participating candidate and his  or

her  authorized committee exceed the total campaign expenditures of such
candidate and authorized committee for all covered elections held in the
same calendar year or for a special election to  fill  a  vacancy,  such
candidate  and  committee  shall use such surplus funds to reimburse the
fund for payments received by such authorized committee  from  the  fund
during  such  calendar  year or for such special election. Participating
candidates shall make such payments not  later  than  twenty-seven  days
after  all liabilities for the election have been paid and in any event,
not later than the day on which the PCFB issues its final  audit  report
for   the  participating  candidate's  authorized  committee;  provided,
however, that all unspent public  campaign  funds  for  a  participating
candidate  shall  be  immediately  due  and  payable  to the PCFB upon a
determination  by  the  PCFB  that  the  participant  has  delayed   the
post-election  audit.  A  participating candidate may make post-election
expenditures with public funds only  for  routine  activities  involving
nominal cost associated with winding up a campaign and responding to the
post-election audit. Nothing in this title shall be construed to prevent
a  candidate  or  his  or  her  authorized committee from using campaign
contributions received from private contributors  for  otherwise  lawful
expenditures.
3.  Rules  and  regulations. (a) The PCFB shall promulgate regulations
for the certification of the amount of funds payable by the  comptroller
from  the fund established pursuant to section ninety-two-t of the state
finance law, to a participating candidate that has qualified to  receive
such  payment.  These  regulations  shall  include  the promulgation and
distribution of forms on which contributions and expenditures are to  be
reported,  the  periods during which such reports must be filed, and the
verification required. The PCFB shall institute  procedures  which  will
make  possible  payment  by  the  fund  within  four business days after
receipt of the required forms and verifications.
(b)  All  rules  and  regulations   promulgated   pursuant   to   this
recommendation shall be promulgated pursuant to the state administrative
procedure  act.  The  PCFB's determinations pursuant to such regulations
and these recommendations shall be deemed final.