New York Retention Of Records.




 
    § 3-220 Retention of records.--Every person to whom this subchapter is
  applicable  shall  keep  for  at  least  five years a detailed and exact
  account of:
    (1) all compensation of any amount or value whatsoever;
    (2) the name and address of every person paying or  promising  to  pay
  compensation of fifty dollars or more and the date thereof;
    (3) all expenditures made by or on behalf of the client; and
    (4)  the  name  and  address  of  every  person  to  whom  any item of
  expenditure exceeding fifty  dollars  is  made,  the  date  thereof  and
  receipted bill for said expenditure.