N.Y. Comp. Codes R. & Regs. tit. 5 § 12.2

Current through Register Vol. 46, No. 50, December 11, 2024

Section 12.2 - Inspection and audit

The department, the Department of Taxation and Finance, and the Department of Labor shall have access to the records during normal business hours at an office of the business enterprise within the State of New York for the term specified in section 12.1 of this Part for the purposes of inspection, auditing and copying. The aforementioned agencies shall take reasonable steps to protect from public disclosure any of the records which are exempt from disclosure under section 87 of the Public Officers Law provided that:

(a) the business enterprise shall timely inform an appropriate official from the agency conducting the inspection and audit, in writing, that said records should not be disclosed;

(b) said records shall be sufficiently identified; and

(c) designation of said records as exempt under section 87 of the Public Officers Law is reasonable.

Nothing herein shall diminish, or in any way adversely affect, New York State's right to discovery in any pending or future litigation.

N.Y. Comp. Codes R. & Regs. Tit. 5 § 12.2