2010 New York Code
WKC - Workers' Compensation
Article 6 - (76 - 100) State Insurance Fund.
95 - Record and audit of payrolls.

§ 95. Record and audit of payrolls.  (1) Every employer who is insured
  in the state insurance fund shall keep a true and accurate record of the
  number  of  his  employees and the wages paid by him, and shall furnish,
  upon demand, a sworn statement of the same.  Such record shall  be  open
  to inspection at any time and as often as may be necessary to verify the
  number  of  employees  and  the amount of the payroll.  Any employer who
  shall fail to keep such record, who shall willfully fail to furnish such
  record or who shall willfully falsify any such record, shall  be  guilty
  of a misdemeanor.
    (2) Employers subject to subdivision (e) of section two thousand three
  hundred  four  of  the  insurance  law  and  subdivision  two of section
  eighty-nine of this article shall keep a true  and  accurate  record  of
  hours  worked for all construction classification employees. The willful
  failure to keep such record, or the knowing falsification  of  any  such
  record,  may  be  prosecuted  as  insurance fraud in accordance with the
  provisions of section 176.05 of the penal law.