New York Codes, Rules and Regulations
Title 2 - DEPARTMENT OF AUDIT AND CONTROL
Chapter II - Municipal Affairs
Subchapter A - Sales Of Bonds And Notes; Debt Statements
Part 38 - Sinking Funds For Bonds Of Municipalities And School Districts
Section 38.19 - Records of the state comptroller

The State Comptroller shall keep records of all investments setting forth for each investment: purchase date, face amount, purchase price, accrued interest portion of the purchase price, maturity date, maturity amount, interest rate, interest payment dates, disposition date, disposition price, accrued interest portion of the disposition price and any other information reasonably necessary to the issuer to enable it to comply with Federal Tax Law. Investments purchased with amounts on deposit in more than one sinking fund account shall be identified as such. Such records shall be available to the issuer upon reasonable request.