N.Y. Retire. & Soc. Sec. Law § 34

§ 34. Reporting of service and salary information. The comptroller\nshall adopt rules and regulations, which shall have the force and effect\nof law, for the reporting of service and salary information for all\nemployees of participating employers. The chief fiscal officer of each\nparticipating employer, or if there be no chief fiscal officer, the\nofficer exercising similar duties, shall file the report with the\ncomptroller, in such form and at such times as may be prescribed in the\nrules and regulations. The refusal or willful neglect of such chief\nfiscal officer or other official to file the report as herein prescribed\nshall be a violation and shall subject the officer so refusing or\nneglecting to a penalty of five dollars per day for each day's delay\nbeyond seven days, to be paid on demand of the comptroller.\n