N.Y. Tax Law § 171-J — Verification of payroll records

§ 171-j. Verification of payroll records. (1) The commissioner is\nauthorized to enter into an agreement with the state insurance fund or\nother insurance carrier writing workers' compensation insurance to\nverify payroll information forwarded to the department solely for the\npurpose of verifying, by each employer in the construction\nclassification, the number of employees, by location, total gross wages\npaid to such employees per week, total hours worked by such employees\nper quarter and total annual gross wages subject to withholding paid to\nsuch employees, as reported pursuant to the state's combined wage\nreporting and withholding tax system, but shall not include the name,\nsocial security number or any other information which could be used to\nidentify any employee. For purposes of this section the term "employer\nin the construction classification" shall have the meaning prescribed by\nsubdivision two of section eighty-nine of the workers' compensation law\nand paragraph one of subsection (e) of section twenty-three hundred four\nof the insurance law. The department may charge a reasonable fee to be\ndetermined by the commissioner, in payment to the department for the\nexpense incurred in verifying such information. Such agreement shall be\nlimited solely to the verification of information enumerated herein.\n (2) Verification of information under subdivision one of this section\nby the department shall be limited to agreement or disagreement with the\npayroll information supplied pursuant to such subdivision one and a\nstatement of whether each representation contained therein has been\noverstated or understated.\n (3) Nothing contained in this section shall be deemed to require the\nviolation of any confidentiality agreement entered into by the state or\nany entity thereof under the provisions of section six thousand one\nhundred three, or any other provision, of the internal revenue code, nor\nshall this section be administered in any manner which will result in a\nviolation of any such confidentiality agreement.\n (4) The commissioner shall promulgate such rules and regulations as\nmay be necessary and appropriate to effect the provisions of this\nsection.\n (5) The provisions of the state freedom of information act shall not\napply to any verification prepared or provided pursuant to subdivision\ntwo of this section and information provided pursuant to subdivision one\nof this section.\n