2010 New York Code
TAX - Tax
Article 8 - (170 - 179) DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
171-B - Verification of income.

§ 171-b. Verification of income. (1) The commissioner is authorized to
  enter into an agreement with the commissioner of the division of housing
  and  community renewal, the supervising agency as defined in subdivision
  fifteen of section two of  the  private  housing  finance  law,  or  the
  corporation  described  in  section  forty-five-a of such law, to verify
  income information forwarded to the department by  the  commissioner  of
  housing  and community renewal, the supervising agency, the corporation,
  or a company, as defined in subdivision two of section  twelve  of  such
  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  income  information  forwarded  to  such  department  by  the
  commissioner  of  housing and community renewal, the supervising agency,
  the corporation,  or  a  company.  Nothing  contained  herein  shall  be
  construed  to  authorize the department to enter into any agreement with
  such commissioner to provide any income information whatsoever and  such
  agreement  shall  be  limited  solely  to  the  verification  of  income
  information.
    (2)  Verification  of  income  information   and   information   under
  subdivision  four  of this section by the department shall be limited to
  agreement or disagreement with the material representations contained in
  such information and a statement of whether each such representation has
  been overstated or understated.
    (3) (a) The commissioner is authorized and directed to enter  into  an
  agreement with the commissioner of the division of housing and community
  renewal   to   verify   the   income  of  tenants  residing  in  housing
  accommodations subject to rent regulation. The  department  shall  adopt
  rules and regulations to effect the provisions of this subdivision.
    (b)  The  department,  when  requested  by the division of housing and
  community renewal, shall verify the total annual income of  all  persons
  residing in housing accommodations as their primary residence subject to
  rent  regulation  and  shall  notify the commissioner of the division of
  housing and community renewal as may be appropriate  whether  the  total
  annual  income  exceeds  one  hundred  seventy-five thousand dollars per
  annum in each of the two preceding calendar years. No other  information
  regarding the annual income of such persons shall be provided.
    (4)  The  commissioner  is  authorized  and  directed to enter into an
  agreement with the commissioner of health  which  shall  set  forth  the
  procedures   by   which   the  commissioner  shall  (a)  facilitate  the
  verification of  income  eligibility  for  subsidized  health  insurance
  coverage under the child health insurance plan pursuant to subparagraphs
  (i) and (ii) of paragraph (f) of subdivision two of section two thousand
  five  hundred  eleven  of  the  public  health  law, and for the medical
  assistance and family health plus programs pursuant to subdivision eight
  of section three hundred sixty-six-a  and  paragraphs  (b)  and  (d)  of
  subdivision  two  of  section  three hundred sixty-nine-ee of the social
  services law, as specified by the commissioner of health and  agreed  to
  by  the  commissioner, and (b) shall provide the information required by
  subdivision two-a of section two thousand five  hundred  eleven  of  the
  public health law.
    (5)  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 sixty-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.
    (6) Except with respect to  subdivision  four  of  this  section,  the
  commissioner  shall  promulgate  rules  and  regulations  to  effect the
  provisions of this section.

(7) The provisions of the state freedom of information act  shall  not
  apply to any verification of income information obtained from a company,
  the  commissioner  of  housing  and  community  renewal, the supervising
  agency, the corporation, or officer or  employee  thereof,  an  approved
  organization  as defined in section two thousand five hundred ten of the
  public health  law  or  the  commissioner  of  health  pursuant  to  the
  provisions of this section nor shall the provisions of such act apply to
  any verifications prepared or provided pursuant to subdivision three and
  information provided pursuant to subdivision four of this section.