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2010 New York Code
WKC - Workers' Compensation
Article 9 - (200 - 242) DISABILITY BENEFITS
233 - Inspection of records of employers.

§  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.

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