N.Y. Comp. Codes R. & Regs. tit. 9, § 28.3
Each holder of a distributor's alcohol permit shall keep and maintain upon the premises designated in said permit adequate books and records of all transactions involving the purchase and sale of said alcohol, which shall show the amount of alcohol, in gallons, purchased by such distributor together with the names, permit numbers, and places of business of the persons from whom the same was purchased, and the amount involved in such purchase, as well as the amount of alcohol sold by such distributor together with the names, addresses and permit numbers of such purchasers and the size of the containers in which the same was sold to such purchasers, whether the same shall be purchased or sold within or without the state.