New York Consolidated Laws, Workers' Compensation Law - WKC § 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.