N.Y. Comp. Codes R. & Regs. Tit. 9 § 2200.14 - Receipt for rent paid
(a) No
payment of rent need be made unless the landlord tenders a receipt. The
landlord shall issue to every tenant a rent receipt at the time of each rental
payment in the form of cash, or any instrument other than the personal check of
the tenant. The written receipt shall contain the date; the amount; the
identity of the premises and period for which paid; and the signature and title
of the person receiving the rent.
(b) A tenant may request, in writing, that a
landlord provide a receipt for rent paid by personal check. If such request is
made, the landlord shall provide the tenant with the receipt described in
section a of this subdivision. Such request shall, unless otherwise specified
by the tenant, remain in effect for the duration of the tenancy.
(c) The landlord shall maintain a record of
all cash receipts for rent for at least three years unless a longer period is
required by other provisions of this Title.
(d) If a payment of rent is personally
transmitted to a landlord, the receipt for such payment shall be issued
immediately to a tenant. If a payment of rent is transmitted indirectly to a
landlord, a tenant shall be provided with a receipt within fifteen days of the
landlord's receipt of a rent payment.
(e) If a landlord fails to receive payment
for rent within five days of the date specified in a lease agreement, such
landlord shall send the tenant, by certified mail, a written notice stating the
failure to receive such rent payment. The failure of the landlord, to provide a
tenant with a written notice of the non-payment of rent may be used as an
affirmative defense by such tenant in an eviction proceeding based on the
non-payment of rent.