N.Y. Public Officers Law § 70: Accounting for fees

§ 70. Accounting for fees. Where a public officer is required, by

law, to keep an account of, or to pay over, the fees or other moneys,

received by him for official services, he must include therein all sums,

received by him, to which he was entitled, by reason of any act,

performed by him in his official capacity; whether the act did or did

not pertain to his office, or to the business thereof.