N.Y. Comp. Codes R. & Regs. tit. 9 § 6200.8
Whenever a person or entity, such as a consultant acting on behalf of a political committee which supports or opposes candidates for any public office or party position or which supports or opposes any proposition, subcontracts for finished goods or services, the treasurer of the committee shall, in addition to reporting the expenditure made to such consultant or agent, report the name, address and amount expended to each person or entity providing such goods or services the cost of which exceeds, in the case of a committee supporting candidates for statewide office, $10,000 and all other committees, $5,000. The treasurer of any committee which makes such expenditures may, in lieu of providing such information on the statement which lists the expenditure, include the information on a separate schedule to be filed with the committee's 27-day post general election statement or if it relates to a primary election, with the 10-day post primary statement. In such case the schedule entry shall reference the statement in which the expenditure is listed.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 6200.8