N.Y. Lab. Law § 640

§ 640. Prosecution and litigation. The failure by any person to do\nany act required by or under the provisions of this article shall be\ndeemed an act committed in part at the office of the industrial\ncommissioner in Albany and committed in part in the place where the\nperson resides or has a place for the regular transaction of business.\nThe certificate of the industrial commissioner or deputy industrial\ncommissioner to the effect that contribution has not been paid, that a\nreport has not been filed, or that information has not been supplied, as\nrequired by or under the provisions of this article, shall be\nprima-facie evidence that such contribution has not been paid, that such\nreport has not been filed, or that such information has not been\nsupplied.\n