N.Y. Transp. Law § 126
The commissioner may, whenever he deems advisable, establish a system of accounts to be used by common carriers which are subject to his supervision, or may classify the said carriers and prescribe a system of accounts for each class, and may prescribe the manner in which such accounts shall be kept. He may also in his discretion prescribe the forms of accounts, records and memoranda to be kept by such carriers, including the accounts, records and memoranda of the movement of traffic as well as the receipts and expenditures of moneys. Notice of alterations by the commissioner in the required method or form of keeping a system of accounts shall be given to such persons or carriers by the commissioner at least six months before the same are to take effect. The system of accounts established by the commissioner and the forms of accounts, records and memoranda prescribed by him as provided above shall conform in the case of railroad companies as nearly as may be to those from time to time established and prescribed by the United States department of transportation under the provisions of the act of congress entitled "An act to regulate commerce" approved February fourth, eighteen hundred eighty-seven, and the acts amendatory thereof or supplementary thereto. The commissioner shall at all times have access to all accounts, records and memoranda kept by common carriers and may designate any officers or employees of the department who shall thereupon have authority under the order of the commissioner to inspect and examine any and all accounts, records and memoranda kept by such carriers. The commissioner may, after hearing, prescribe by order the accounts in which particular outlays and receipts shall be entered, charged or credited. At any such hearing the burden of proof shall be on the common carrier to establish the correctness of the accounts in which such outlays and receipts have been entered, and the commissioner may suspend a charge or credit pending submission of proof by such carrier. Where the commissioner has prescribed the forms of accounts, records and memoranda to be kept by such carriers it shall be unlawful for them to keep any other accounts, records or memoranda than those so prescribed, or those prescribed by or under authority of the United States.
N.Y. Transp. Law § 126