2012 New York Consolidated Laws
TAX - Tax
Article 8 - (170 - 179) 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.