N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 209

§ 209. Examination of the books and accounts by the state comptroller.\nNotwithstanding any other provision of this article, the state\ncomptroller may from time to time examine the books and accounts of such\nfranchised corporation, including its receipts, disbursements,\ncontracts, leases, loans, investments and any other matters relating to\nits financial operations, including the franchised corporation's\ncalculation of the franchise fee payment pursuant to the provisions of\nsubdivision one of section two hundred eight of this article and report\nthe results of each audit to the governor, the legislature, the attorney\ngeneral, the franchise oversight board and the commission.\n