N.Y. Labor Law § 661: Records of employers

§ 661. Records of employers. For all employees covered by this

article, every employer shall establish, maintain, and preserve for not

less than six years contemporaneous, true, and accurate payroll records

showing for each week worked the hours worked, the rate or rates of pay

and basis thereof, whether paid by the hour, shift, day, week, salary,

piece, commission, or other basis; gross wages; deductions; allowances,

if any, claimed as part of the minimum wage; and net wages for each

employee, plus such other information as the commissioner deems material

and necessary. For all employees who are not exempt from overtime

compensation as established in the commissioner's minimum wage orders or

otherwise provided by New York state law or regulation, the payroll

records must include the regular hourly rate or rates of pay, the

overtime rate or rates of pay, the number of regular hours worked, and

the number of overtime hours worked. For all employees paid a piece

rate, the payroll records shall include the applicable piece rate or

rates of pay and number of pieces completed at each piece rate. On

demand, the employer shall furnish to the commissioner or his duly

authorized representative a sworn statement of the hours worked, rate or

rates of pay and basis thereof, whether paid by the hour, shift, day,

week, salary, piece, commission, or other basis; gross wages;

deductions; and allowances, if any, claimed as part of the minimum wage,

for each employee, plus such other information as the commissioner deems

material and necessary. Every employer shall keep such records open to

inspection by the commissioner or his duly authorized representative at

any reasonable time. Every employer of an employee shall keep a digest

and summary of this article or applicable wage order, which shall be

prepared by the commissioner, posted in a conspicuous place in his

establishment and shall also keep posted such additional copies of said

digest and summary as the commissioner prescribes. Employers shall, on

request, be furnished with copies of this article and of orders, and of

digests and summaries thereof, without charge. Employers shall permit

the commissioner or his duly authorized representative to question

without interference any employee of such employer in a private location

at the place of employment and during working hours in respect to the

wages paid to and the hours worked by such employee or other employees.