2015 New York Laws
NPC - Not-For-Profit Corporation
Article 7 - (Not-For-Profit Corporation) DIRECTORS AND OFFICERS
715-B - Whistleblower policy.

715-b. Whistleblower policy.
(a)  Except  as  provided  in  paragraph  (c)  of  this section, every
  corporation that has twenty or more employees and in  the  prior  fiscal
  year  had  annual revenue in excess of one million dollars shall adopt a
  whistleblower policy to protect  from  retaliation  persons  who  report
  suspected  improper conduct. Such policy shall provide that no director,
  officer, employee or volunteer  of  a  corporation  who  in  good  faith
  reports   any  action  or  suspected  action  taken  by  or  within  the
  corporation that is illegal, fraudulent or in violation of  any  adopted
  policy   of  the  corporation  shall  suffer  intimidation,  harassment,
  discrimination or other  retaliation  or,  in  the  case  of  employees,
  adverse employment consequence.
(b) The whistleblower policy shall include the following provisions:
(1) Procedures for the reporting of violations or suspected violations
  of  laws  or corporate policies, including procedures for preserving the
  confidentiality of reported information;
(2) A requirement  that  an  employee,  officer  or  director  of  the
  corporation  be designated to administer the whistleblower policy and to
  report  to  the  audit  committee  or  other  committee  of  independent
  directors or, if there are no such committees, to the board; and
(3)  A  requirement  that  a  copy of the policy be distributed to all
  directors, officers, employees and to volunteers who provide substantial
  services to the corporation. For purposes of this  subdivision,  posting
  the  policy on the corporation's website or at the corporation's offices
  in a conspicuous location accessible to  employees  and  volunteers  are
  among  the  methods  a  corporation  may use to satisfy the distribution
  requirement.
(c) A corporation that  has  adopted  and  possesses  a  whistleblower
  policy  pursuant  to  federal, state or local laws that is substantially
  consistent with the provisions of paragraph (b) of this section shall be
  deemed in compliance with provisions of this section. In  addition,  any
  corporation  that  is a state authority or local authority as defined in
  section two of  the  public  authorities  law,  and  that  has  complied
  substantially  with section twenty-eight hundred twenty-four of such law
  and is  subject  to  the  provisions  of  section  twenty-eight  hundred
  fifty-seven  of  such  law,  shall  be  deemed  in  compliance  with the
  provisions of this section.
(d) Nothing in this  section  shall  be  interpreted  to  relieve  any
  corporation  from  any  additional  requirements in relation to internal
  compliance, retaliation, or document retention required by any other law
  or rule.