N.Y. Work. Comp. Law § 233

§ 233. Inspection of records of employers. All books, records and\npayrolls of employers shall be open for inspection by the chairman or by\nany officer or employee of the board designated by him for the purpose\nof ascertaining the amount of wages and the number of employees and such\nother information as may be necessary in the administration of this\narticle. Any person who refuses to allow the chairman or his authorized\nrepresentative to inspect any such books, records or payrolls relative\nto the enforcement of this article shall be guilty of a misdemeanor.\n