N.Y. Banking Law § 586

§ 586. Licensee's books and records; reports. 1. The licensee shall\nkeep and use in its business such books, accounts, and records as will\nenable the superintendent to determine whether such licensee is\ncomplying with the provisions of this article and with the rules and\nregulations lawfully made by the superintendent hereunder. Every\nlicensee shall preserve such books, accounts, and records, for at least\nthree years; provided, however, that preservation by photographic\nreproduction thereof or records in photographic form shall constitute\ncompliance with the requirements of this section.\n 2. Each licensee shall annually, on or before the first day of\nFebruary, file a report with the superintendent giving such information\nas the superintendent may require concerning the business and operations\nduring the preceding calendar year of such licensee under authority of\nthis article. Such report shall be subscribed and affirmed as true by\nthe licensee under the penalties of perjury and shall be in the form\nprescribed by the superintendent. In addition to annual reports, the\nsuperintendent may require, under oath and in the form prescribed by\nhim, such additional regular or special reports as he may deem necessary\nto the proper supervision of licensees under this article. Such\nadditional reports shall be in the form prescribed by the superintendent\nand shall be subscribed and affirmed as true under the penalties of\nperjury.\n