New York Statutes § 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 [and which raises or spends or expects to raise or spend more than one thousand dollars in any calendar year] 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.

5. Any committee which is required to file statements pursuant to this article with county boards of elections shall file in paper format to the county board of elections or in electronic format if the legislative body of any county provides, by local law, an electronic filing system and shall file such statements by electronic reporting process to the state board of elections.