N.Y. Tax Law § 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.