N.Y. Education Law § 1721: Records; reports

§ 1721. Records; reports. It shall be the duty of the board of

education of a union free school district to keep an accurate record of

all its proceedings in books provided for that purpose. It shall also

be the duty of said board to cause to be published once in each year,

during the month of July or during the month of August, in at least one

public newspaper, published in such district or, if one public newspaper

is not published in such district, then in a public newspaper having

general circulation within such district, a full and detailed account of

all moneys received by the board or the treasurer of said district, for

its account and use, and of all the moneys expended therefor, giving the

items of expenditure in full; should there be no paper published in or

having general circulation within said district said board shall publish

such account by notice to the taxpayers, by posting copies thereof in

five public places in said district.