N.Y. Comp. Codes R. & Regs. tit. 1, § 320.1
(a) Every person (including every firm or corporation) within any of the classes specified in paragraphs (1), (2) or (3) of this subdivision shall keep records which will fully and correctly disclose all transactions involved in his or its business subject to the law:
(b) The required records are:
(1) Records, such as bills of sale, invoices, bills of lading, and receiving and shipping papers, giving the following information with respect to each transaction in which any livestock or carcass, part thereof, meat or meat food product is purchased, sold, shipped, received, transported, or otherwise handled by said person in connection with any business subject to the law: