N.Y. NPC Law § 520

§ 520. Reports of corporation.\n Each domestic corporation, and each foreign corporation authorized to\nconduct activities in this state, shall from time to time file such\nreports on its activities as may be required by the laws of this state.\nAll registration and reporting requirements pursuant to article seven-A\nof the executive law, and section 8-1.4 of the estates, powers and\ntrusts law, or related successor provisions, are, without limitation on\nthe foregoing, expressly included as reports required by the laws of\nthis state to be filed within the meaning of this section. Willful\nfailure of a corporation to file a report as required by law shall\nconstitute a breach of the directors' duty to the corporation and shall\nsubject the corporation, at the suit of the attorney-general, to an\naction or special proceeding for dissolution under article 11 (Judicial\ndissolution) in the case of a domestic corporation, or under section\n1303 (Violations) in the case of a foreign corporation.\n