N.Y. Banking Law § 221-h: Licensee's books and records; reports

§ 221-h. Licensee's books and records; reports. A foreign banking

corporation licensed pursuant to this article shall keep or cause each

of its representatives to keep and use such books, accounts and records

as will enable the superintendent to determine whether the

representative is complying with the provisions of this article and with

the rules and regulations lawfully made by the superintendent. Such

books, accounts and records shall be preserved for at least three years;

provided however, that preservation by photographic reproduction thereof

or records in photographic form shall constitute compliance with the

requirements of this section.

The superintendent may require such regular or special reports as may

be deemed necessary to the proper supervision of licensees under this

article. Such additional reports shall be in the form prescribed by the

superintendent and shall be subscribed and affirmed as true under the

penalties of perjury.