N.Y.C. Admin. Code § 3-1103: § 3-1103 Reporting and disclosure by legal defense trusts.

a. Legal defense trusts shall report to the conflicts of interest board, in a manner specified by the board by rule, the following information:

(1) The names and addresses of all persons that made a donation having a reasonable value of $100 or more to the trust during the previous quarter, if any; the dates of donation; and the value of any such donation.

(2) An itemized accounting of each expenditure made during the previous quarter, including the name and address of each payee and the amount and the purpose of the expenditure, in a manner and form determined by the conflicts of interest board.

(3) The reports required to be filed by this section shall be filed no later than April 15 for the accounting period beginning January 1 and ending March 31; no later than July 15 for the accounting period beginning April 1 and ending June 30; no later than October 15 for the accounting period beginning July 1 and ending September 30; and no later than January 15 of the following calendar year, for the accounting period beginning October 1 and ending December 31.

b. The conflicts of interest board shall maintain on its website and regularly update a list of all legal defense trusts that reported, and shall post on such website, in a machine readable format that permits automated processing, all information disclosed to the board pursuant to this section; provided, however, that the board shall maintain the confidentiality of all information it receives pursuant to this section where required by applicable law.

c. Donor written disclosure submissions received by the legal defense trust pursuant to paragraph (3) of subdivision e of section 3-1102 shall be retained by the trust for at least three years from the date of receipt.

(L.L. 2019/048, 2/24/2019, eff. 2/24/2019)