New York Consolidated Laws, Election Law - ELN § 14-206. Use of public matching funds;  qualified campaign expenditures

(a) an expenditure in violation of any law;

(b) an expenditure in excess of the fair market value of services, materials, facilities, or other things of value received in exchange;

(c) an expenditure made after the candidate has been finally disqualified from the ballot;

(d) an expenditure made after the only remaining opponent of the candidate has been finally disqualified from the general or special election ballot;

(e) an expenditure made by cash payment;

(f) a contribution or loan or transfer made to or expenditure to support another candidate or political committee or party committee or constituted committee;

(g) an expenditure to support or oppose a candidate for an office other than that which the participating candidate seeks;

(h) gifts, except brochures, buttons, signs, tee shirts and other printed campaign material;

(i) legal fees to defend against a criminal charge;

(j) any expenditure made to challenge the validity of any petition of designation or nomination or any certificate of nomination, acceptance, authorization, declination, or substitution;

(k) payments made to the candidate or a spouse, domestic partner, child, grandchild, parent, grandparent, brother or sister of the candidate or spouse or domestic partner of such child, grandchild, parent, grandparent, brother or sister, or to a business entity in which the candidate or any such person has a ten percent or greater ownership interest;

(l) an expenditure made primarily for the purpose of expressly advocating a vote for or against a ballot proposal, other than expenditures made also to further the participating candidate's nomination for election or election;

(m) payment of any settlement, penalty or fine imposed pursuant to federal, state or local law;

(n) payments made through advances, except in the case of individual purchases less than two hundred fifty dollars;  or

(o) expenditures to facilitate, support, or otherwise assist in the execution or performance of the duties of public office.