N.Y. Transp. Law § 456

§ 456. Maintenance of records. In connection with each contract, the\ncommissioner and the municipality shall keep adequate records of the\namount of the payment by the state, the amount of federal assistance, if\nany, received by the municipality for the municipal bridge improvements\nand of all moneys expended by the municipality for such improvements.\nSuch records shall be kept by the commissioner and shall establish the\nbasis for recalculations of the state payment as required herein. The\ncommissioner shall have authority to carry out, or to cause to be\ncarried out, audits of such contracts and records pursuant to rules and\nregulations promulgated by the commissioner.\n