N.Y. Banking Law § 200-c: Maintenance of books, accounts and records

§ 200-c. Maintenance of books, accounts and records. Every foreign

banking corporation licensed pursuant to this chapter to maintain one or

more branches, agencies or representative offices in this state shall

maintain or make available at any such branch, agency or representative

office appropriate books, accounts and records reflecting (i) all

transactions effected by or on behalf of the branch, agency or

representative office and (ii) all actions taken in this state by

employees of the foreign banking corporation located in this state to

effect transactions on behalf of any office of such foreign banking

corporation located outside this state.