N.Y. Real Prop. Tax Law § 489-oo

§ 489-oo. Inspection of accounts and property of railroad companies.\n1. The commissioner or its authorized representative shall have access\nat reasonable times to all accounts and records established and\nmaintained by a railroad company relating to its property used for\ntransportation purposes and the earnings derived therefrom.\n 2. The commissioner or its authorized representative shall have the\npower at reasonable times to enter in or upon and to inspect the road,\nequipment, structures and other property of any railroad company.\n