New York § 171-J - 171-JVerification of payroll records
Full text of New York New York Consolidated Laws § 171-J — 171-JVerification of payroll records, with citation guidance and answers to common questions.
§ 171-J. 171-JVerification of payroll records
§ 171-j. Verification of payroll records. (1) The commissioner is authorized to enter into an agreement with the state insurance fund or other insurance carrier writing workers' compensation insurance to verify payroll information forwarded to the department solely for the purpose of verifying, by each employer in the construction classification, the number of employees, by location, total gross wages paid to such employees per week, total hours worked by such employees per quarter and total annual gross wages subject to withholding paid to such employees, as reported pursuant to the state's combined wage reporting and withholding tax system, but shall not include the name, social security number or any other information which could be used to identify any employee. For purposes of this section the term "employer in the construction classification" shall have the meaning prescribed by subdivision two of section eighty-nine of the workers' compensation law and paragraph one of subsection (e) of section twenty-three hundred four of the insurance law. The department may charge a reasonable fee to be determined by the commissioner, in payment to the department for the expense incurred in verifying such information. Such agreement shall be limited solely to the verification of information enumerated herein. (2) Verification of information under subdivision one of this section by the department shall be limited to agreement or disagreement with the payroll information supplied pursuant to such subdivision one and a statement of whether each representation contained therein has been overstated or understated. (3) Nothing contained in this section shall be deemed to require the violation of any confidentiality agreement entered into by the state or any entity thereof under the provisions of section six thousand one hundred three, or any other provision, of the internal revenue code, nor shall this section be administered in any manner which will result in a violation of any such confidentiality agreement. (4) The commissioner shall promulgate such rules and regulations as may be necessary and appropriate to effect the provisions of this section. (5) The provisions of the state freedom of information act shall not apply to any verification prepared or provided pursuant to subdivision two of this section and information provided pursuant to subdivision one of this section.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 171-J
What does New York Consolidated Laws § 171-J cover?
Section 171-J ("171-JVerification of payroll records") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 171-J?
A common citation format is "New York Consolidated Laws § 171-J" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 171-J apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.