N.Y. BNK Law § 349

§ 349. Licensee's books and records; reports. The licensee shall keep\nand use in its business such books, accounts, and records as will enable\nthe superintendent to determine whether such licensee is complying with\nthe provisions of this article and with the rules and regulations\nlawfully made by the superintendent hereunder. Every licensee shall\npreserve such books, accounts, and records, including cards used in the\ncard system, if any, for at least two years after making the final entry\non any loan recorded therein. Preservation of photographic reproduction\nthereof or records in photographic form, including an optical disk\nstorage system and the use of electronic data processing equipment that\nprovides comparable records to those otherwise required and which are\navailable for examination upon request shall constitute compliance with\nthe requirements of this section.\n Each licensee shall annually on or before the first day of April file\na report with the superintendent giving such information as the\nsuperintendent may require concerning the business and operations during\nthe preceding calendar year of each licensed place of business conducted\nby such licensee within the state under authority of this article. Such\nreport shall be subscribed and affirmed as true by the licensee under\nthe penalties of perjury and shall be in the form prescribed by the\nsuperintendent who shall make and publish annually a consolidated\nstatement of condition showing the combined assets and liabilities of\nall licensed lenders. Such consolidated statement of condition shall be\nbased upon the information contained in such reports. In addition to\nannual reports, the superintendent may require such additional regular\nor special reports as may be deemed necessary to the proper supervision\nof licensees under this article. Such additional reports shall be in the\nform prescribed by the superintendent and shall be subscribed and\naffirmed as true under the penalties of perjury.\n