N.Y.C. Admin. Code § 26-511

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N.Y.C. Admin. Code § 26-511
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https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCadmin/0-0-0-47394 ↗

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(9) the division of housing and community renewal may perform an audit of any individual apartment improvement conducted pursuant to this subparagraph to determine whether the individual apartment improvement was undertaken in the manner described and to the extent claimed by the landlord, whether the costs claimed were substantiated by records, and whether the rent was properly adjusted. Such audit may incorporate an inspection of the accommodation at bar. The landlord and the tenant living in the accommodation may participate in such audit. In the event the audit finds that the recoverable costs claimed by the landlord cannot be substantiated, the resulting overcharge shall be considered to be willful. In addition, the division of housing and community renewal may issue any fines or penalties set forth in regulations;

(10) the division of housing and community renewal shall perform random on-site inspections, as it deems necessary, for any unit for which the owner seeks to recover costs pursuant to this subparagraph; and