2006 New York Code - Maintenance Of Records.

 
    § 456. Maintenance  of  records. In connection with each contract, the
  commissioner and the municipality shall keep  adequate  records  of  the
  amount of the payment by the state, the amount of federal assistance, if
  any,  received by the municipality for the municipal bridge improvements
  and of all moneys expended by the municipality  for  such  improvements.
  Such  records  shall be kept by the commissioner and shall establish the
  basis for recalculations of the state payment as  required  herein.  The
  commissioner  shall  have  authority  to  carry  out,  or to cause to be
  carried out, audits of such contracts and records pursuant to rules  and
  regulations promulgated by the commissioner.