N.Y. Work. Comp. Law § 112

§ 112. Inspection of records of employers. All books, records and\npayrolls of the employers, showing or reflecting in any way upon the\namount of wage expenditures of such employers shall always be open for\ninspection by the chairman for the purpose of ascertaining the\ncorrectness of the wage expenditure and number of men employed and such\nother information as may be necessary for the uses and purposes of the\nchairman in the administration of this chapter.\n