The commission may conduct such investigations as it deems necessary in order to effectively carry out the purposes and objectives of off-track pari-mutuel betting as provided by law. The commission may determine the method of accounts, and maintenance of books and records of each corporation, consistent with the powers of the New York State Department of Taxation and Finance and of the Office of the State Comptroller to prescribe uniform methods of accounts, records and books so as to adequately reflect the method of doing business and all financial transactions of the corporation including revenue received and distributions made thereof. Books and records of a corporation shall be maintained by the corporation as ordered by the commission and shall not be destroyed by the corporation or abandoned without the prior approval of the commission.