N.Y. Comp. Codes R. & Regs. tit. 9, § 184.7 – Financial control.

(a) sales records and cash receipt control;
(b) inventory of products and supplies;
(c) youth money management plan; and
(d) sales tax records.

Each participating facility shall establish and maintain a financial recordkeeping system separate from other facility activities. Accounting procedures shall be established and maintained to ensure fiscal and program integrity. Records which must be maintained include: