2017 New York Laws
BNK - Banking
Article 12-C - Budget Planners
586 - Licensee's Books and Records; Reports.

 586.  Licensee's  books  and records; reports. 1. The licensee shall
  keep and use in its business such books, accounts, and records  as  will
  enable   the  superintendent  to  determine  whether  such  licensee  is
  complying with the provisions of this article and  with  the  rules  and
  regulations   lawfully  made  by  the  superintendent  hereunder.  Every
  licensee shall preserve such books, accounts, and records, for at  least
  three  years;  provided,  however,  that  preservation  by  photographic
  reproduction thereof or records in photographic  form  shall  constitute
  compliance with the requirements of this section.
2.  Each  licensee  shall  annually,  on  or  before  the first day of
  February, file a report with the superintendent giving such  information
  as the superintendent may require concerning the business and operations
  during  the  preceding calendar year of such licensee under authority of
  this article. Such report shall be subscribed and affirmed  as  true  by
  the  licensee  under  the  penalties of perjury and shall be in the form
  prescribed by the superintendent. In addition  to  annual  reports,  the
  superintendent  may  require,  under  oath and in the form prescribed by
  him, such additional regular or special reports as he may deem necessary
  to  the  proper  supervision  of  licensees  under  this  article.  Such
  additional reports shall be in the form prescribed by the superintendent
  and  shall  be  subscribed  and  affirmed as true under the penalties of
  perjury.