New York Laws
Article 66 - Co-Operative Property/casualty Insurance Companies
6611 - Records.

(2) Such records shall be available for inspection by any policyholder
of the corporation during ordinary business hours.
(3) The secretary shall maintain a minute book recording the
proceedings of all meetings of the corporation, its board of directors
and the principal committees thereof.
(4) (A) The books of account shall include a cash book and general
ledger together with the necessary supplemental and subsidiary records
including a loss register showing all losses of which the corporation
has had notice and the disposition or settlement thereof and a record of
its investments.
(B) All cash and checks collected including policy and survey fees
shall be reported as income.
(C) All checks issued shall be signed either by two officers or by one
officer upon the written order of another officer, except as otherwise
provided by resolution of the corporation's board of directors or in its
by-laws for handling of miscellaneous expenses.
(D) Checkbook stubs, bank statements and cancelled checks shall be
kept on file for at least seven years.
(b) The records of a co-operative property/casualty insurance company
shall also include a policy register in such form as will show all
policies issued in consecutive numerical order in one or more series,
and a register of gross premiums or assessments in force and reinsurance
premiums in force summarized by terms and expirations and supported by
monthly or quarterly tabulations of the premiums written and cancelled
during such periods.
(c) The records of an assessment corporation shall also include an
assessment register which may be combined with the policy register,
showing the rates and amount charged and dates of collections, and a
loan or note record showing all such transactions.