New York Codes, Rules and Regulations
Title 9 - EXECUTIVE DEPARTMENT
Subtitle S - Division of Housing and Community Renewal
Chapter III - Low Rent Housing
Subchapter D - Accounting Manual For Public Housing Agencies
Part 1646 - Development Period Accounting
Subpart 1646-7 - Periodical Financial Reports-development
Section 1646-7.5 - Reconciliation of bank balances

Each quarterly financial report submitted shall include a schedule wherein the local agency's bank balances, per the books shall be reconciled to the respective balances, per the bank, all as of the closing date of the period for which the report is being filed. The reconciliation shall be made, individually, for each bank account maintained. The designation of each bank account and the name of the bank shall be stated in each reconciliation. Instructions with respect to making bank reconciliations are given in section 1642-1.6.