New York § 95 - 95Record and audit of payrolls
Full text of New York New York Consolidated Laws § 95 — 95Record and audit of payrolls, with citation guidance and answers to common questions.
§ 95. 95Record and audit of payrolls
§ 95. Record and audit of payrolls. (1) Every employer who is insured in the state insurance fund shall keep a true and accurate record of the number of his employees and the wages paid by him, and shall furnish, upon demand, a sworn statement of the same. Such record shall be open to inspection at any time and as often as may be necessary to verify the number of employees and the amount of the payroll. Any employer who shall fail to keep such record, who shall willfully fail to furnish such record or who shall willfully falsify any such record, shall be guilty of a misdemeanor. (2) Employers subject to subdivision (e) of section two thousand three hundred four of the insurance law and subdivision two of section eighty-nine of this article shall keep a true and accurate record of hours worked for all construction classification employees. The willful failure to keep such record, or the knowing falsification of any such record, may be prosecuted as insurance fraud in accordance with the provisions of section 176.05 of the penal law.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 95
What does New York Consolidated Laws § 95 cover?
Section 95 ("95Record and audit of payrolls") 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 § 95?
A common citation format is "New York Consolidated Laws § 95" (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 § 95 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.