N.Y. Transp. Law § 116
Every common carrier shall file an annual report with the commissioner verified by the oath of the president, vice-president, treasurer, secretary, general manager or receiver, if any, of such carrier or by the person required to file the same. The verification shall be made by said official holding office at the time of the filing of the said report, and if not made upon the knowledge of the person verifying the same shall set forth the sources of his information and the grounds of his belief as to any matters not stated to be verified upon his knowledge. The commissioner shall prescribe the form of such reports and the character of the information to be contained therein, and may from time to time make such changes and such additions in regard to form and contents thereof as he may deem proper, and on or before June thirtieth in each year shall furnish a blank form for such annual reports to every such carrier and person. The contents of such report and the form thereof shall conform in the case of railroad companies as nearly as may be to that required of common carriers under the provisions of the act of congress, entitled "An act to regulate commerce," approved February fourth, eighteen hundred and eighty-seven, and the acts amendatory thereof and supplementary thereto. The commissioner may require such report to contain information in relation to rates or regulations concerning fares or freights, agreements or contracts affecting the same, so far as such rates or regulations pertain to transportation within the state. When the report of any such carrier or person is defective, or believed to be erroneous, the commissioner shall notify the carrier or person to amend the same within a time prescribed by the commissioner. The originals of the reports, subscribed and sworn to as prescribed by law, shall be preserved in the office of the commissioner. The commissioner may also require such carriers and persons to file periodic reports in the form, covering the period and at the time prescribed by the commissioner. The commissioner may require of any such carrier or person specific answers to questions upon which the commissioner may need information. The annual report required to be filed by a common carrier shall be so filed at the time prescribed by the commissioner or within such extended time as the commissioner shall allow. If such carrier or person shall fail to make and file the annual report within the time above specified or within the time as extended by the commissioner, or shall fail to amend such report within such reasonable time as may be prescribed by the commissioner, or shall fail to make specific answer to any question, or shall fail to make the periodic reports when required by the commissioner as herein provided, within the time and in the form prescribed by the commissioner for the making and filing of any such report or answer, such carrier or person shall forfeit to the state the sum of one hundred dollars for each and every day it shall continue to be in default with respect to such annual report, amendment, answer or periodic report. Such forfeiture shall be recovered in an action brought by the commissioner in the name of the people of the state of New York. The amount recovered in any such action shall be paid into the state treasury and credited to the general fund.
N.Y. Transp. Law § 116