N.Y. GBS Law § 1311

§ 1311. Payments. Employee contributions deducted by the participating\nemployer through payroll deduction shall be remitted by the\nparticipating employer to the program using one or more payroll\ndeduction IRAs established or authorized by the board under this\narticle, either:\n 1. on or before the last day of the month following the month in which\nthe compensation otherwise would have been payable to the employee in\ncash; or\n 2. before such later deadline prescribed by the board for making such\npayments, but not later than the due date for the deposit of tax\nrequired to be deducted and withheld relating to collection of income\ntax at source on wages or for the deposit of tax required to be paid\nunder the unemployment insurance system for the payroll period to which\nsuch payments relate.\n