2013 New York Consolidated Laws
LAB - Labor
Article 6 - (190 - 199-A) PAYMENT OF WAGES
196-D - Gratuities.

 
    §  196-d.  Gratuities. No employer or his agent or an officer or agent
  of any corporation, or any other person shall demand or accept, directly
  or indirectly, any part of the gratuities, received by an  employee,  or
  retain  any  part  of  a  gratuity  or  of  any charge purported to be a
  gratuity for an employee. This provision shall not apply to the checking
  of hats, coats or other apparel. Nothing in this  subdivision  shall  be
  construed  as  affecting  the  allowances  from  the  minimum  wage  for
  gratuities in the amount determined in accordance with the provisions of
  article  nineteen  of  this  chapter  nor  as  affecting  practices   in
  connection  with  banquets  and  other  special  functions where a fixed
  percentage of the patron's  bill  is  added  for  gratuities  which  are
  distributed  to employees, nor to the sharing of tips by a waiter with a
  busboy or similar employee.