N.Y. Real Prop. Tax Law § 499-ssss

* § 499-ssss. Inspection of accounts and property of public utilities.\n1. The commissioner shall, upon reasonable prior notice, have access at\nreasonable times to reasonable disclosure of accounts and records\nestablished and maintained by a local public utility mass real property\nowner relating to its local public utility mass real property.\n 2. The commissioner shall, at reasonable times in the normal business\noperations of the local public utility mass real property owner, and\nwith prior notice and appointment, and not otherwise limited by federal\nlaw or regulations, have access to inspect locations where the local\npublic utility mass real property is situated.\n * NB Repealed January 1, 2031\n