N.Y. Transp. Corp. Law § 92
Every such corporation shall make a semi-annual statement showing the quantity of all commodities on hand on the first day of the period for which the statement is made; the quantity received and delivered during such period, and the quantity on hand on the last day of such period, and the quantity represented by outstanding certificates, receipts or orders, and the credit balances on the books of the corporation. Such statement shall be made on or before the tenth day of the month succeeding the period for which the statement is made and verified by the oaths of the president and secretary, and shall be filed within three days thereafter in the office of the county clerk in the county in which the office of the corporation is located, and a true copy thereof shall be posted in a conspicuous place in its office for at least thirty days thereafter.
N.Y. Transp. Corp. Law § 92