2006 New York Code - 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.