New York Consolidated Laws, Workers' Compensation Law - WKC § 112. Inspection of records of employers

All books, records and payrolls of the employers, showing or reflecting in any way upon the amount of wage expenditures of such employers shall always be open for inspection by the chairman for the purpose of ascertaining the correctness of the wage expenditure and number of men employed and such other information as may be necessary for the uses and purposes of the chairman in the administration of this chapter.