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This entry was published on 2014-09-22
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SECTION 171-J
Verification of payroll records
Tax (TAX) CHAPTER 60, ARTICLE 8
§ 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.