N.Y. Banking Law § 320

§ 320. Books and records. Every safe deposit company shall conform its\nmethods of keeping its books and records to such orders in respect\nthereto as shall have been made and promulgated by the superintendent\npursuant to the provisions of article two of this chapter. Any safe\ndeposit company that refuses or neglects to obey such order shall be\nsubject to a penalty of an amount as determined pursuant to section\nforty-four of this chapter for each day it so refuses or neglects.\n