N.Y. GCT Law § 52

§ 52. Information statement for employee.-- Every employer required to\ndeduct and withhold tax under this local law from the wages of an\nemployee, or who would have been required so to deduct and withhold tax\nif the employee had claimed no more than one withholding exemption,\nshall furnish to each such employee in respect of the wages paid by such\nemployer to such employee during the calendar year on or before February\nfifteenth of the succeeding year, or, if his employment is terminated\nbefore the close of such calendar year, within thirty days from the date\non which the last payment of the wages is made, a written statement as\nprescribed by the administrator showing the amount of wages paid by the\nemployer to the employee, the amount deducted and withheld as tax, and\nsuch other information as the administrator shall prescribe.\n