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\nfranchise corporation, including its receipts, disbursements, contracts,\nleases, loans, investments and any other matters relating to its\nfinancial operations, including the franchised corporation's calculation\nof the franchise fee payment pursuant to the provisions of subdivision\none of section two hundred eight of this article and report the results\nof each audit to the governor, the legislature, the attorney general,\nthe franchise oversight board and the state racing and wagering board.\n