N.Y. Real Prop. Tax Law § 489-r

§ 489-r. Inspection of accounts and property of railroad companies. 1.\nThe commissioner or its authorized representative shall have access at\nreasonable times to all accounts and records established and maintained\nby a railroad company relating to its property used for transportation\npurposes 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