The Commissioner of Education, the Director of the Budget, all appropriate BOCES superintendents, all identified and receiver school district superintendents, or any officer or employee of the State Education Department, the Division of the Budget, any appropriate BOCES, or any identified or receiver school district, or any person engaged or retained by any of the above-mentioned entitles on an independent contract basis, who is permitted to inspect information received from the Department of Taxation and Finance pursuant to the authority of chapter 889 of the Laws of 1984 as amended by chapter 602 of the Laws of 1987, or to inspect an abstract or portion of such information, shall not divulge or make known in any manner such information furnished to any of the above-mentioned entities or any particulars set forth therein or disclosed in any report submitted by the Department of Taxation and Finance. All appropriate BOCES and school district superintendents will sign the Department of Taxation and Finance's form (N-84-16) in recognition of the secrecy provisions of the Tax Law and of chapter 889 of the Laws of 1984 as amended by chapter 602 of the Laws of 1987, prior to the receipt of the taxpayer address listings. The information provided by the Department of Taxation and Finance pursuant to the authority of chapter 889 of the Laws of 1984 as amended by chapter 602 of the Laws of 1987, shall be used solely for the purpose of verifying the legal residence and school district of a taxpayer in determining the distribution of State aid for education and such information may only be disclosed by the Commissioner of Education and appropriate BOCES superintendents and identified and receiver school district superintendents for such purposes to employees of education and to employees under the control of said superintendents. If any statistical tabulations are compiled by the Department of Taxation and Finance, the State Education Department or the Division of the Budget, based in whole or in part upon information received from the Department of Taxation and Finance under the provisions of chapter 889 of the Laws of 1984 as amended by chapter 602 of the Laws of 1987, such statistical tabulations shall, if published, be in a form so as to preserve the confidentiality of the information requested from the Department of Taxation and Finance. In order to preserve the confidentiality of such information there shall be no less than 10 individual items of information per cell within any statistical data published.