Laws of New York (Last Updated: November 21, 2014)

Section 339-W. Books of receipts and expenditures; availability for examination

Latest version.

The manager or board of managers, as the case may be, shall
  keep detailed, accurate records, in chronological order, of the receipts
  and expenditures arising  from  the  operation  of  the  property.  Such
  records and the vouchers authorizing the payments shall be available for
  examination  by  the  unit  owners  at  convenient  hours of weekdays. A
  written report summarizing  such  receipts  and  expenditures  shall  be
  rendered  by  the  board  of  managers  to all unit owners at least once
  annually.

                    
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