New York Consolidated Laws, Election Law - ELN § 14-122. Accounting to treasurer or candidate; vouchers

1. Whoever, acting as an officer, member or agent of a political committee, or as an agent of a candidate for election to public office, or for nomination for public office at a primary election or convention, or for election to party position at a primary election, receives any receipt, contribution or transfer, or makes any expenditure or incurs any liability, shall, within three days after demand and in any event within fourteen days after any such receipt, transfer, contribution, expenditure, or liability, give to the treasurer of such committee, or to such candidate if an agent authorized by him a detailed account of the same, with all vouchers required by this article, which shall be a part of the accounts and files of such treasurer or such candidate.

2. Every payment required to be accounted for, unless the total expense payable to any one person be not in excess of ten dollars; shall be vouched for by a receipted bill stating the particulars of expense.