N.Y. Work. Comp. Law § 95

§ 95. Record and audit of payrolls. (1) Every employer who is insured\nin the state insurance fund shall keep a true and accurate record of the\nnumber of his employees and the wages paid by him, and shall furnish,\nupon demand, a sworn statement of the same. Such record shall be open\nto inspection at any time and as often as may be necessary to verify the\nnumber of employees and the amount of the payroll. Any employer who\nshall fail to keep such record, who shall willfully fail to furnish such\nrecord or who shall willfully falsify any such record, shall be guilty\nof a misdemeanor.\n (2) Employers subject to subdivision (e) of section two thousand three\nhundred four of the insurance law and subdivision two of section\neighty-nine of this article shall keep a true and accurate record of\nhours worked for all construction classification employees. The willful\nfailure to keep such record, or the knowing falsification of any such\nrecord, may be prosecuted as insurance fraud in accordance with the\nprovisions of section 176.05 of the penal law.\n