Who is responsible for examining the books and records of insurers operating in New York?

The responsibility for examining the books and records of insurers operating in New York falls to the Superintendent of Insurance. This role includes ensuring that insurance companies comply with state regulations and maintain financial stability to protect policyholders. The Superintendent conducts these examinations to assess the financial health of insurers, ensuring that they can meet their obligations to policyholders and are operating within the legal framework established by New York State law.

While other entities such as the Governor or the State Legislature might have oversight or policymaking roles regarding insurance regulation, they do not engage in the direct examination of insurers' financial records. The Superintendent of Finance, while a relevant position, is not aligned with the specific duties related to insurance regulation and oversight that are handled by the Superintendent of Insurance. Therefore, the correct answer highlights the specific authority designated to oversee the functioning and accountability of insurance companies in New York.