Mindy,
I cannot imagine it is $40. Records are usually no more than $12.
Take a look at www.jgsny.org and click on the link to the Kings County
Naturalization database. I think it is accurate. Also, if you can find
someone in the area to go on your behalf, there may be no charge as the
office may let people search for free.
Good luck

Howie Zakai
Binghamton University, NY
[also Staten Island, NY]