Section 14(1)(l) of the Banking Law empowers the superintendent to prescribe the form and contents of periodical reports of condition to be rendered to the superintendent by banks, trust companies and private bankers. A periodical report of condition shall be deemed rendered to the superintendent if the superintendent shall have such access as he or she deems appropriate at either the principal office of the bank or trust company or through the facilities of the Federal Deposit Insurance Corporation or Federal Reserve Board, as the case may be, to such reports of condition as have been rendered to the Federal Deposit Insurance Corporation or the Federal Reserve Board, as the case may be, in compliance with their rules and regulations. With respect to reports of banks and trust companies not otherwise reporting to the Federal Reserve or FDIC, such reports shall be rendered to the superintendent.