N.Y. Labor Law § 575: Maintenance, audit, and report of remuneration and employment records

§ 575. Maintenance, audit, and report of remuneration and employment

records. 1. Requirements. Every employer shall keep a true and accurate

record of each person employed by him, the name and social security

account number, and the amount of remuneration paid to each, and such

other records as are necessary under this article in the manner

prescribed by regulations of the commissioner and shall furnish to the

commissioner, upon demand, a sworn statement of the same. Such records,

together with all other records reflecting or bearing upon them, shall

be open to inspection at any time and as often as may be necessary to

verify the number of employees, the periods of their employment, and the

amount of their remuneration. Every employer shall report information

from such records at such time and in such manner as the commissioner

may by regulation prescribe. Any employer who shall violate any of the

provisions of this section or who shall wilfully falsify any record

which he is required to maintain or who shall wilfully file a false

report shall be guilty of a misdemeanor.

4. Collection and disposition of penalties. Any penalty pursuant to

the provisions of this section shall be assessed, collected, and paid

into the fund in the same manner as if it were a deficiency, in

accordance with the provisions of this title.