Counties shall keep and maintain complete books and records concerning any and all expenses for which the county seeks reimbursement pursuant to this Part. Such books and records shall be kept available for examination by authorized personnel of the Department of Corrections and Community Supervision and the Office of the State Comptroller at all reasonable times at the county offices for six years from the date of payment.
N.Y. Comp. Codes R. & Regs. Tit. 7 § 410.6