N.Y. Comp. Codes R. & Regs. tit. 15, § 82.9 – Records.

(a) Each motor vehicle repair shop shall maintain copies of estimates, work orders, invoices, parts purchase orders and appraisals prepared by that repair shop. Such copies shall be kept for two years and shall be available for inspection by the commissioner or his designee during all business hours.
(b) A repair shop which removes or installs inflatable restraint systems shall maintain a bound log book to account for inflatable restraint repairs containing:
1. (1) Repaired vehicle information:
  1. (i) date of installation;
  2. (ii) vehicle identification number (VIN);
  3. (iii) registration plate number;
  4. (iv) make;
  5. (v) model; and
  6. (vi) replacement inflatable restraint's part number.
2. (2) If a salvage inflatable restraint system is used:
  1. (i) VIN of the vehicle from which the replacement inflatable restraint system was salvaged; and
  2. (ii) the name, tax identification number and registration number of the dismantler from whom the salvaged restraint system was purchased.
3. (3) If a new inflatable restraint system is used, supplier information:
  1. (i) name;
  2. (ii) tax identification number; and
  3. (iii) the records required in this subdivision must be maintained in a bound book with consecutively numbered pages. Such records must be available for examination by an agent of the commissioner or any police officer during regular and usual business hours.