2010 New York Code
LAB - Labor
Article 19 - (650 - 665) MINIMUM WAGE ACT
661 - Records of employers.

§  661.  Records  of  employers.    Every employer shall keep true and
  accurate records of hours worked by each employee covered by  an  hourly
  minimum  wage  rate,  the  wages  paid  to all employees, and such other
  information as the commissioner deems material and necessary, and shall,
  on  demand,  furnish  to  the  commissioner  or  his   duly   authorized
  representative  a sworn statement of the same. Every employer shall keep
  such records  open  to  inspection  by  the  commissioner  or  his  duly
  authorized  representative  at any reasonable time. Every employer of an
  employee shall keep a digest and summary of this article  or  applicable
  wage  order,  which  shall  be prepared by the commissioner, posted in a
  conspicuous place in his establishment and shall also keep  posted  such
  additional  copies  of  said  digest  and  summary  as  the commissioner
  prescribes. Employers shall, on request, be  furnished  with  copies  of
  this  article  and  of  orders,  and  of  digests and summaries thereof,
  without charge. Employers shall permit  the  commissioner  or  his  duly
  authorized  representative  to question any employee of such employer in
  the place of employment and during working hours in respect to the wages
  paid to and the hours worked by such employee or other employees.