N.Y. Banking Law § 329
On or before the first day of February in each year, every safe deposit company shall make a written report to the superintendent of financial services which shall contain a statement of its condition on the morning of the first day of January in said year. Every such report shall be subscribed and affirmed as true under the penalties of perjury, according to the best of their knowledge and belief, by the two principal officers in charge of the affairs of the safe deposit company at the time of such subscription and shall state that the usual business of the safe deposit company has been transacted at the location required by this article and not elsewhere.
Every safe deposit company shall also make such other special reports to the superintendent as he may from time to time require, which shall be in such form and filed at such date as may be prescribed by the superintendent and shall, if required by him, be subscribed and affirmed as true under the penalties of perjury.
If any safe deposit company shall fail to make any report required by this section on or before the day designated for the making thereof, or shall fail to include therein any matter required by the superintendent, it shall forfeit to the people of the state an amount as determined pursuant to section forty-four-a of this chapter for every day that such report shall be delayed or withheld, and for every day that it shall fail to report any such omitted matter, unless the time therefor shall have been extended by the superintendent as provided in article two of this chapter.
N.Y. BankingLaw § 329