N.Y. Comp. Codes R. & Regs. tit. 2 § 3.53

Current through Register Vol. 46, No. 45, November 2, 2024

Section 3.53 - Individual tax records

(a) Agencies preparing their own payrolls must maintain an accurate record of salary and deductions for each individual, and must prepare forms W-2 and IT-2102 at the end of the year. Agencies whose payrolls are prepared under the 650 process receive listings periodically from the Comptroller bringing gross salary and deduction totals to date. Such agencies are responsible for carrying forward payroll totals and data in the prescribed manner, so that their records will reflect the totals of the individual W-2 and IT-2102 forms prepared by the Comptroller at the end of the year.

(b) In such cases where a particular agency whose payrolls are prepared in the Department of Audit and Control but have occasion to issue typewritten payrolls, the agency will be responsible for corrected forms W-2 and IT-2102, for the individuals appearing on the supplemental typewritten payrolls.

N.Y. Comp. Codes R. & Regs. Tit. 2 § 3.53