N.Y. Comp. Codes R. & Regs. tit. 9, § 1807.4 – Records to be maintained for audit purposes.

(a) Evidence of HUD approval of such payments in lieu of taxes.
(b) Payments in lieu of taxes actually made to each taxing jurisdiction.
(c) Dates of tax period with respect to each respective parcel of property for which payments in lieu of taxes were made.
(d) Date of demolition, if any, of the improvements thereon, as to each respective parcel of property.
(e) Date of sale or retention of each respective parcel of property.

The following records shall be maintained by the municipality or agency and upon request made available for review and audit purposes: