N.Y. Comp. Codes R. & Regs. tit. 9 § 1646-7.11
Where the local agency operates the project site, prior to demolition and construction, an itemized statement of income and expense of operating the site, as reflected in account 1420.4, Site Income, and account 1420.5, Site Expense, shall be submitted, if requested by the division, on form DH-621 with the quarterly financial statement. Form DH-621, Income and Expense--Budget Control Statement, is a printed form supplied by the division and is shown as Exhibit 27 of Appendix S-11. For use in reporting the results of operating the site, the phrase "Site Income and Expense" shall be added to the heading of form DH-621 and the budget columns of the form shall be disregarded. Column 3 "Cumulative Figures--Actual" shall reflect the results of operating the site from the beginning of the development period to the closing date of the period for which the report is being submitted. The current and cumulative amounts reported on form DH-621 for total income and total expense shall agree with the respective amounts reported for accounts 1420.4 and 1420.5 on form DH-213. The required figures for the detailed statement will be derived from the subsidiary income and expense analysis ledgers maintained for site operations.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 1646-7.11