N.Y. Comp. Codes R. & Regs. tit. 9, § 4608.6 – Business records; retention.

(a) A licensed games of chance supplier of bell jar tickets, supplies and equipment shall keep at each place of business complete and accurate records for that place of business, including itemized invoices of bell jar tickets, supplies and equipment held and purchased. The records must contain the following information:
1. (1) the name, address, commission identification number and license number of all purchasers;
2. (2) the name and address of the federally recognized Indian tribe or nation; and
3. (3) all other pertinent papers and documents relating to the purchase, sale, or disposition of bell jar tickets, supplies and equipment including shipping records as may be required by the commission.
(b) All licensed manufacturers and licensed games of chance suppliers of bell jar tickets, supplies and equipment shall maintain their books, records, itemized invoices, and other papers and documents required by commission rules for a period of not less than four years, unless the commission authorizes in writing their destruction or disposal at an earlier date. Violation of this section shall constitute a misdemeanor.