New York Inspection By Taxpayers Of Books And Papers.
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§ 1059. Inspection by taxpayers of books and papers. All books,
accounts and papers in the office of any borough president or any
division or bureau thereof, or in any city administration or department
or any division or bureau thereof, except the police and law
departments, shall at all times be open to the inspection of any
taxpayer, subject to such reasonable rules and regulations in regard to
the time and manner of such inspection as the borough president,
administration, department, office, division or bureau may make; in case
such inspection shall be refused, such taxpayer, on his sworn petition,
describing the particular book, account or paper that he desires to
inspect, may, upon notice of not less than one day, apply to any justice
of the supreme court for an order that he be allowed to make such
inspection as such justice shall by his order authorize. The provisions
of this section shall not apply to any papers prepared by or for the
comptroller for use in any proceedings to adjust or pay a claim against
the city or any agency, or by or for counsel for use in actions or
proceedings to which the city or any agency is a party, or for use in
any investigation authorized by this charter.