You have every right to see these records and their threat is absolutely ridiculous. You should refer them to Chapter 183A. Section 10(c) of the Mass Condominium
Act: (c) The organization of unit owners may appoint a manager or managing agent or be self-managed by their elected trustees or managing board. The organization of unit owners shall keep a complete copy of the following items, except when the organization shall appoint a manager or managing agent who has responsibility for the collection of assessments, payment of common expenses, or the accounting or custody of common funds, in which case the manager or managing agent shall be responsible, without limitation, for keeping the records in item (4) below:(1) a true and accurate copy of the master deed as recorded and amended;(2) the by-laws, including amendments thereto, as recorded;(3) the minute book, as maintained by the organization of unit owners, to the extent such minutes are kept; and(4) financial records, including the following:(i) records of all receipts and expenditures, invoices and vouchers authorizing payments, receivables, and bank statements relating thereto;(ii) records regarding the replacement reserve fund or any other funds of the organization of unit owners and bank statements relating thereto;(iii) audits, reviews, accounting statements, and financial reports relating to the finances of the organization of unit owners;(iv) contracts for work to be performed for or services to be provided to the organization of unit owners; and(v) all current insurance policies of the organization of unit owners, or policies which name the organization as insured or obligee.Such records shall be kept in an up-to-date manner within the commonwealth and shall be available for reasonable inspection by any unit owner or by any mortgagee holding a recorded first mortgage
on a unit during regular business hours and at such other times as may be provided in the agreement between the manager or managing agent and the organization of unit owners. Access to said records shall include the right to photocopy said records at the expense of the person or entity making the request.