Tax Law, § 14(a) of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-111(a)
The State Tax Commission may require any person, by notice served upon such person, to make such City of Yonkers earnings tax returns, render such statements, furnish such copies of Federal income tax returns and of Federal audit determinations, or keep such specific records as the State Tax Commission may deem necessary to verify whether or not such person is complying or has complied with article 30-B of the Tax Law and article X of the Codes and Ordinances of the City of Yonkers.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 267.5