N.Y. Workers' Compensation Law § 95: Record and audit of payrolls

§ 95. Record and audit of payrolls. (1) Every employer who is insured

in the state insurance fund shall keep a true and accurate record of the

number of his employees and the wages paid by him, and shall furnish,

upon demand, a sworn statement of the same. Such record shall be open

to inspection at any time and as often as may be necessary to verify the

number of employees and the amount of the payroll. Any employer who

shall fail to keep such record, who shall willfully fail to furnish such

record or who shall willfully falsify any such record, shall be guilty

of a misdemeanor.

(2) Employers subject to subdivision (e) of section two thousand three

hundred four of the insurance law and subdivision two of section

eighty-nine of this article shall keep a true and accurate record of

hours worked for all construction classification employees. The willful

failure to keep such record, or the knowing falsification of any such

record, may be prosecuted as insurance fraud in accordance with the

provisions of section 176.05 of the penal law.