N.Y. Election Law § 14-107
(b) Independent expenditures do not include expenditures in connection with:
(d) Independent expenditures shall not include payments or expenditures where coordination occurs in the creation, formation, or operation of the independent expenditure committee making the payment or expenditure. Coordination shall include:
(e) The following shall not be coordination:
3. Any person prior to making any independent expenditure shall first register with the state board of elections as a political committee and as an independent expenditure committee in conformance with this article provided, however, that no foreign national, government, instrumentality or agent may register as an independent expenditure committee for the purpose of making independent expenditures in any state or local election. Such person shall comply with all disclosure obligations required for political committees by law and shall provide the following additional information upon registration:
4.
(b) The disclosures required by paragraph (a) of this subdivision shall include, in addition to any other information required by law:
8.