New York Tax Law Section 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.

Last modified: February 3, 2019