2020 New York Laws
TAX - Tax
Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance
171-J - Verification of Payroll Records.

§  171-j.    Verification of payroll records.  (1) The commissioner is
authorized to enter into an agreement with the state insurance  fund  or
other  insurance  carrier  writing  workers'  compensation  insurance to
verify payroll information forwarded to the department  solely  for  the
purpose   of   verifying,   by   each   employer   in  the  construction
classification, the number of employees, by location, total gross  wages
paid  to  such  employees per week, total hours worked by such employees
per quarter  and total annual gross wages subject to withholding paid to
such employees, as reported   pursuant  to  the  state's  combined  wage
reporting  and  withholding  tax system, but shall not include the name,
social security number or any other information which could be  used  to
identify  any employee.  For purposes of this section the term "employer
in the construction classification" shall have the meaning prescribed by
subdivision two of section eighty-nine of the workers' compensation  law
and paragraph one of subsection (e) of section twenty-three hundred four
of  the insurance law.  The department may charge a reasonable fee to be
determined by the commissioner, in payment to  the  department  for  the
expense incurred in verifying such information.  Such agreement shall be
limited solely to the verification of information enumerated herein.
  (2)  Verification of information under subdivision one of this section
by the department shall be limited to agreement or disagreement with the
payroll information supplied pursuant to  such  subdivision  one  and  a
statement  of  whether  each  representation  contained therein has been
overstated or understated.
  (3) Nothing contained in this section shall be deemed to  require  the
violation  of any confidentiality agreement entered into by the state or
any entity thereof under the provisions  of  section  six  thousand  one
hundred three, or any other provision, of the internal revenue code, nor
shall  this section be administered in any manner which will result in a
violation of any such confidentiality agreement.
  (4) The commissioner shall promulgate such rules  and  regulations  as
may  be  necessary  and  appropriate  to  effect  the provisions of this
section.
  (5) The provisions of the state freedom of information act  shall  not
apply  to  any verification prepared or provided pursuant to subdivision
two of this section and information provided pursuant to subdivision one
of this section.