N.Y. Tax Law § 3012

§ 3012. Basis for evaluation of department employees. (a) The\ndepartment shall not use records of tax enforcement results:\n (1) as the primary criterion to evaluate officers or employees\ndirectly involved in collection activities and their immediate\nsupervisors, or\n (2) to impose or suggest production quotas or goals with respect to\nofficers or employees described in this subdivision.\n (b) Provided, however, forecasts of enforcement results may be made\nand communicated for planning purposes; tax enforcement results may be\naccumulated, tabulated, published and used for management and control of\ntax administration resources so long as tax enforcement results\ntabulations are not used as the primary criterion to evaluate an officer\nor employee described in subdivision (a) of this section or to impose or\nsuggest production quotas or goals; in the discharge of a manager's\nresponsibilities, but subject to the provisions of paragraph one of\nsubdivision (a) of this section, a manager may raise questions with an\nofficer or employee about the number of cases the officer or employee\nhas processed, the amount of time the officer or employee has been\nspending on the individual cases, or the kind of results the officer or\nemployee has been obtaining.\n