N.Y. Workers' Compensation Law § 233: Inspection of records of employers

§ 233. Inspection of records of employers. All books, records and

payrolls of employers shall be open for inspection by the chairman or by

any officer or employee of the board designated by him for the purpose

of ascertaining the amount of wages and the number of employees and such

other information as may be necessary in the administration of this

article. Any person who refuses to allow the chairman or his authorized

representative to inspect any such books, records or payrolls relative

to the enforcement of this article shall be guilty of a misdemeanor.