N.Y. Lab. Law § 512

§ 512. Employer. 1. "Employer" includes the state of New York and\nother governmental entities and any Indian tribe as defined in section\nfive hundred sixty-six of this article and any person, partnership,\nfirm, association, public or private, domestic or foreign corporation,\nthe legal representatives of a deceased person, or the receiver,\ntrustee, or successor of a person, partnership, firm, association,\npublic or private, domestic or foreign corporation.\n 2. For purposes of this article, the term "employer" includes the\nnon-profit organization or governmental entity designated as liable for\ncontributions under this article for all services performed by\nindividuals who are enrolled participants in a summer youth employment\nprogram conducted and funded pursuant to title II, part B of the Federal\nJob Training Partnership Act. The designation shall be made in writing\nby the administrative entity for the service delivery area established\npursuant to said federal act in which the summer youth employment\nprogram is operated, and shall become effective upon filing with the\ncommissioner.\n 3. For the purpose of complying with the requirements of the federal\npersonal responsibility and work opportunity reconciliation act, public\nlaw 104-193, the term "labor organizations" shall have the meaning given\nsuch term in section two (5) of the national labor relations act, and\nincludes any entity (also known as a "hiring hall") which is used by the\norganization and any employer to carry out requirements of an agreement\nbetween the organization and the employer described in section eight\n(f)(3) of such act. Such "labor organizations" shall be considered\nemployers for the purpose of submitting information to the "statewide\nwage reporting system" as provided in section one hundred seventy-one-a\nof the tax law.\n