01
What New York requires of the books
From the statutes, as the legal corpus holds them. The verified date is the day the value was last read against the statute's own text.
| Requirement | Value | Statute | Verified |
|---|---|---|---|
| Co-op Records Inspection Written Demand | 5 days | N.Y. Bus. Corp. Law ยง624 (b) | Jul 8, 2026 |
1 of the 6 statutory thresholds the corpus holds for New York concern the books. The full list, with every citation.
02
What arrives by the 10th
The books, any hour
The board and the manager read the ledger as it stands, not as of the last statement. Read access, around the clock.
Balance sheet
Every fund, every bank account, every receivable, as of month end.
Income statement against budget
The month and the year to date beside the budget the board adopted.
Bank reconciliation
Every account, to the statement, with the items in transit listed.
Delinquency by unit
Who owes what and for how long.
The check register
Every payment that left, who approved it, and what it paid.
In January, the annual statement package and the CPA's schedules. We never hold signing authority over funds: the board or the manager approves every payment, and we record it.
03
By city
Each city with at least 25 associations on the public record.
- New York 736
- Rochester 207
- Albany 169
- Buffalo 138
- Latham 103
- Syracuse 82
- White Plains 66
- Schenectady 61
- Great Neck 58
- Saratoga Springs 57
- Poughkeepsie 41
- Garden City 40
- Smithtown 39
- Yonkers 39
- East Hampton 37
- Melville 36
- Jericho 34
- Pittsford 34
- Tarrytown 34
- Fairport 30
- Huntington 29
- Monsey 28
- Chester 27
- Lake Placid 27
- New City 26
- Williamsville 26
- Woodbourne 26
- Bedford Hills 25
- Monroe 25