N.Y. Correct. Law § 190
The warden of each of the state prisons shall, on the first of each month, make a full detailed statement of all materials, machinery or other property procured, and of the cost thereof, and of the expenditures made during the last preceding month for manufacturing purposes, together with a statement of all materials then on hand to be manufactured, or in process of manufacture, or manufactured, and of machinery, fixtures or other appurtenances for the purpose of carrying on the labor of the prisoners, and the amount and kinds of work done, and the earnings realized, and the total amount of moneys coming into his or her hands as such warden during such last preceding month as the proceeds of the labor of the prisoners at such prison, which statement shall be verified by the oath of such warden to be just and true, and shall be by him or her forwarded to the department.
N.Y. Correct.Law § 190