(a) Annual statements may be inspected by the public in accordance with these regulations at the office of the commission every day that the office is open for business, during the hours 9 a.m. through 12 noon and 1 p.m. through 4 p.m. At the discretion of the statements access officer, the records may also be inspected at other times and places.

(b) The statements access officer shall delete from public inspection the categories of value or amount contained in the annual statements or any other item of information deleted from the statement pursuant to General Municipal Law, section 813(9)(h) or 813(17)(h).

(c) The annual statements are not available for photocopying, photographing, or mechanical duplication in any manner. Handwritten notes may be taken.

(d) No annual statement shall be removed from the custody of the commission.