N.Y. Banking Law § 221-h

§ 221-h. Licensee's books and records; reports. A foreign banking\ncorporation licensed pursuant to this article shall keep or cause each\nof its representatives to keep and use such books, accounts and records\nas will enable the superintendent to determine whether the\nrepresentative is complying with the provisions of this article and with\nthe rules and regulations lawfully made by the superintendent. Such\nbooks, accounts and records shall be preserved for at least three years;\nprovided however, that preservation by photographic reproduction thereof\nor records in photographic form shall constitute compliance with the\nrequirements of this section.\n The superintendent may require such regular or special reports as may\nbe deemed necessary to the proper supervision of licensees under this\narticle. Such additional reports shall be in the form prescribed by the\nsuperintendent and shall be subscribed and affirmed as true under the\npenalties of perjury.\n