N.Y. Labor Law § 571: Assessment of contributions due

§ 571. Assessment of contributions due. If an employer fails to file a

quarterly combined withholding, wage reporting and unemployment

insurance return as required by paragraph four of subsection (a) of

section six hundred seventy-four of the tax law for the purpose of

determining the amount of contributions due or for the purpose of

determining contribution rates under this article, or if such return

when filed is incorrect or insufficient and the employer fails to file a

corrected or sufficient return within thirty days after the commissioner

requires the same by written notice, the commissioner shall determine

the amount of contribution due from such employer and the amount of

wages paid by such employer on the basis of such information as may be

available and shall give written notice of such determination to the

employer. Such determination shall finally and irrevocably fix the

amount of contribution and the amount of wages paid for the purpose of

computing contribution rates, unless the commissioner shall modify the

amounts thereof, as provided under this article, subject, however, to

the right to a hearing as hereinafter provided.