N.Y. Comp. Codes R. & Regs. tit. 5 § 220.13
The department, the Department of Taxation and Finance, and the Department of Labor shall have access to all information, records, and documents of a business located in a tax-free NY area and participating in the START-UP NY Program. Such access shall be provided during normal business hours at an office of the business within the State of New York for the purposes of inspection, auditing and copying. The aforementioned agencies shall take reasonable steps to protect from public disclosure any records that are exempt from disclosure under section 87 of the Public Officers Law, provided that the business, in accordance with section 89(5) of the Public Officers Law, identifies the records or portions of records that should be excepted from disclosure and states the reasons for such exception. Nothing herein shall diminish an agency's rights or obligations under the Freedom of Information Law, 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 § 220.13