N.Y. Banking Law § 200-c

§ 200-c. Maintenance of books, accounts and records. Every foreign\nbanking corporation licensed pursuant to this chapter to maintain one or\nmore branches, agencies or representative offices in this state shall\nmaintain or make available at any such branch, agency or representative\noffice appropriate books, accounts and records reflecting (i) all\ntransactions effected by or on behalf of the branch, agency or\nrepresentative office and (ii) all actions taken in this state by\nemployees of the foreign banking corporation located in this state to\neffect transactions on behalf of any office of such foreign banking\ncorporation located outside this state.\n