ยง  875-f.  Maintenance  of  records.  Every dealer shall establish and
  maintain a book, or if the dealer  should  choose,  an  electronic-based
  record  of  purchase, sale, inventory, and other records at the dealer's
  place of business in such form and for such period as the superintendent
  shall require, and shall submit a copy of such records to the  New  York
  state  police  every  April and October. Such records shall at a minimum
  include the following:
1. the make, model, caliber or gauge, manufacturer's name, and  serial
  number  of  all  firearms,  rifles  and  shotguns  that  are acquired or
  disposed of not later than one business day after their  acquisition  or
  disposition.  Monthly  backups  of these records kept in a book shall be
  maintained in a secure container  designed  to  prevent  loss  by  fire,
  theft,  or  flood. If the dealer chooses to maintain an electronic-based
  record system, those records shall be backed up on an external server or
  over the internet at the close of each business day;
2. all firearms, rifles and shotguns acquired but not yet disposed  of
  shall  be  accounted  for  through an inventory check prepared once each
  month and maintained in a secure location;
3. firearm, rifle and shotgun disposition information,  including  the
  serial numbers of firearms, rifles and shotguns sold, dates of sale, and
  identity  of  purchasers,  shall be maintained and made available at any
  time to government law enforcement agencies and to the  manufacturer  of
  the weapon or its designee; and
4.  every dealer shall maintain records of criminal firearm, rifle and
  shotgun traces initiated by the  federal  bureau  of  alcohol,  tobacco,
  firearms  and  explosives ("ATF"). All ATF Form 4473 transaction records
  shall be  retained  on  the  dealer's  business  premises  in  a  secure
  container designed to prevent loss by fire, theft, or flood.