Section 208. Transfer or destruction of records

The superintendent may, in
  accordance with the provisions of section one hundred eighty-six of  the
  state  finance  law, effect the transfer, or destruction, of any records
  made, acquired, or received by the department, if such records  are,  in
  his judgment, of no further material value to the state; but, subject to
  the provisions of section 57.29 of the arts and cultural affairs law, no
  records  or  other  data required to be filed with the department during
  his administration, pursuant to any provision of this chapter, may be so
  destroyed.