2022 New York Laws
ELN - Election
Article 9 - Canvass of Results
Title 1 - Canvass at Polling Places
9-106 - Official Ballots; Accounting for Number Used.

§ 9-106. Official ballots; accounting for number used. After the polls
  of  the election are closed and before any boxes or envelopes containing
  voted ballots are opened, the clerks, or if  there  be  no  clerks,  two
  inspectors representing different parties designated by the chair, shall
  account  for all of the paper ballots furnished to the election district
  or poll site.  On  a  reconciliation  form  supplied  by  the  board  of
  elections,  they  shall count, verify and record on such form the number
  of unused ballots, the number of  ballots  spoiled  before  delivery  to
  voters  in  the poll site, the number of ballots spoiled and returned by
  voters and the number of affidavit ballots cast. These numbers shall  be
  added  to  the  number of ballots cast as recorded by the public counter
  number appearing on the ballot scanner screen(s) or results tape(s). The
  sum shall be recorded on the ballot reconciliation form. This  resulting
  number shall be deducted from the number of ballots originally delivered
  to the election district or poll site, and the remainder number shall be
  determined  to  be the number of ballots secured in the emergency ballot
  box(es) or other secure storage container(s) provided by  the  board  of
  elections.  This  remainder  number  shall  be  recorded  on  the ballot
  reconciliation form. If such remainder number is zero and there  are  no
  ballots   in   the   emergency  ballot  box(es)  or  other  such  secure
  container(s), inspectors shall initiate the ballot scanners'  close  the
  polls  mechanism  and  produce  results  tapes. The clerks or inspectors
  shall then separate, label and place each type of ballot in the  box  or
  container  provided by the board of elections, and securely lock or seal
  each such box or container and record such seal  number  on  the  ballot
  reconciliation  form.  They shall then sign such reconciliation form. If
  such remainder number is not zero or there are unscanned voted  election
  day  ballots  in  the  emergency  ballot  box(es)  or  other such secure
  container(s), the inspectors or clerks shall proceed  with  the  process
  provided  for  in section 9-108 and 9-110 of this title. Upon completion
  of such process, the clerks or inspectors shall then separate, label and
  place each type of ballot in the box(es) or container(s) provided by the
  board of elections, and securely lock  or  seal  each  such  box(es)  or
  container(s). They shall then sign such amended reconciliation form.