New York Laws
Article 79 - Service Contracts
7908 - Recordkeeping Requirements.

(2) A provider's or its administrator's accounts, books and records
shall include:
(A) copies of each type of service contract issued;
(B) the name and address of each service contract holder to the extent
that the name and address have been furnished by the service contract
holder to the provider;
(C) a list of the provider locations where service contracts are
marketed, sold, offered for sale, issued, made or proposed to be made or
administered; and
(D) written claims filed which shall contain at least the dates and
description of all claims related to the service contracts.
(3) Except as provided in subsection (b) of this section, a provider
or its administrator shall retain all of the service contract records
required under paragraph two of this subsection pertaining to each
service contract holder for at least three years after the specified
period of coverage thereunder has expired.
(4) A provider may keep all records required under this article on a
computer disk or other similar technology. If the records are maintained
in other than hard copy, the records shall be capable of duplication to
legible hard copy at the request of the superintendent.
(b) A provider discontinuing business in this state shall maintain its
records until it furnishes to the superintendent satisfactory proof that
it has discharged all obligations to service contract holders in this
state.