Print Required Records for an Audit The terms of your NYSIF policy allow our auditors to perform a complete examination of your records, the contents of which remain confidential with NYSIF. To facilitate the audit process, the following required records should be made available to the auditor: Payroll records (showing totals and division of payroll by type of work performed); Checkbook; Cash book (disbursements and receipts); General ledger; Contracts (construction); Tax returns including quarterly payroll taxes; Original certificates of insurance for covered subcontractors. NYSIF prefers to conduct an audit at your place of business, rather than your accountant’s office. Please allow some time to review your audit with the auditor, discuss related issues and resolve potential differences.