N.Y. LAB Law § 575

§ 575. Maintenance, audit, and report of remuneration and employment\nrecords. 1. Requirements. Every employer shall keep a true and accurate\nrecord of each person employed by him, the name and social security\naccount number, and the amount of remuneration paid to each, and such\nother records as are necessary under this article in the manner\nprescribed by regulations of the commissioner and shall furnish to the\ncommissioner, upon demand, a sworn statement of the same. Such records,\ntogether with all other records reflecting or bearing upon them, shall\nbe open to inspection at any time and as often as may be necessary to\nverify the number of employees, the periods of their employment, and the\namount of their remuneration. Every employer shall report information\nfrom such records at such time and in such manner as the commissioner\nmay by regulation prescribe. Any employer who shall violate any of the\nprovisions of this section or who shall wilfully falsify any record\nwhich he is required to maintain or who shall wilfully file a false\nreport shall be guilty of a misdemeanor.\n 4. Collection and disposition of penalties. Any penalty pursuant to\nthe provisions of this section shall be assessed, collected, and paid\ninto the fund in the same manner as if it were a deficiency, in\naccordance with the provisions of this title.\n