N.Y. Comp. Codes R. & Regs. tit. 9 § 4821.14
The books of account shall be kept up-to-date. The columnar book, deposit books, savings account passbooks, cancelled checks, checkbooks, deposit slips, bank statements and copies of Financial Statements of Bingo Operations (form BC-7) for the previous 18 months and all other books of account shall be available at all bingo occasions and other reasonable times for examination by the commission or the municipal governing body or their representatives. All documents supporting the entries made in the books of account shall be kept by the licensee for a period of no less than four years. These documents include, but are not limited to, bank statements, cancelled checks, deposit slips and invoices for all expenditures.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 4821.14