Section 171-A*2. Statewide wage reporting system

(1) The department shall
  design, develop, implement and operate a wage  reporting  system  within
  the  department  utilizing information submitted by employers as defined
  under article eighteen of the labor law. The department is authorized to
  require submission of a report, in such  form  and  in  such  manner  as
  prescribed  by  regulations  for not more frequently than four times per
  annum, of the name, social security account number, and gross wages paid
  to each employee who resides or is employed in this  state,  whether  or
  not such employee is a resident for purposes of this chapter and whether
  or  not  the wages of such employee are subject to withholding of tax or
  payments of tax under article twenty-two  of  this  chapter.  No  report
  shall  be  filed  with respect to an employee of a state or local agency
  performing intelligence or counterintelligence functions, if the head of
  such agency has determined that filing such a report could endanger  the
  safety  of  the  employee  or  compromise  an  ongoing  investigation or
  intelligence mission.
    (2) Such system shall be designed in a manner compatible with existing
  reporting  requirements,  to  the  extent  possible,   while   remaining
  consistent  with  the goals of such system, and shall be consistent with
  the provisions of article eighteen of the  labor  law.  Not  later  than
  January  first,  nineteen  hundred  ninety-six,  the  department  shall,
  pursuant to regulation, begin to collect such data in  such  manner  for
  the  first  quarter of calendar year nineteen hundred ninety-six and for
  all subsequent quarters.
    (3) (a) Notwithstanding any law to the contrary, the  commissioner  of
  taxation  and  finance  shall  maintain  cooperative agreements with the
  state  office  of  temporary  and  disability  assistance,  which  shall
  provide:
    (i)  for  the  utilization  by  the office of temporary and disability
  assistance of information obtained pursuant to subdivision one  of  this
  section, for the purpose of verifying eligibility for and entitlement to
  amounts  of  benefits  under  the  social  services law, locating absent
  parents  or  other  persons  legally  responsible  for  the  support  of
  applicants  or recipients of public assistance and care under the social
  services law and persons  legally  responsible  for  the  support  of  a
  recipient  of  services under section one hundred eleven-g of the social
  services law and, in appropriate cases, establishing support obligations
  pursuant to the social services law and the family court  act,  and  for
  the  purpose  of  evaluating  the effect on earnings of participation in
  employment or  training  programs  authorized  pursuant  to  the  social
  services  law by current recipients of public assistance and care and by
  former recipients of public assistance and care,  such  agreement  shall
  further   provide  to  the  degree  required  by  federal  law  for  the
  commissioner and the office of temporary and  disability  assistance  to
  provide information obtained pursuant to subdivision one of this section
  to  the  federal social security administration or to public agencies in
  other states which administer programs  under  the  food  stamp  act  of
  nineteen  hundred seventy-seven or title I, II, IV-A, IV-D, X, XIV, XVI,
  or XIX of the federal social security act and to take such  other  steps
  as  may  be required by section one thousand one hundred thirty-seven of
  the social security act or federal regulations  promulgated  thereunder;
  and
    (ii)  for  the  utilization  by the office of temporary and disability
  assistance of information obtained pursuant to subdivision one  of  this
  section, with respect to the parents, the stepparents, the child and the
  siblings  of  the child who were living in the same household as a child
  who is in the custody, care and custody or custody and guardianship of a
  local social services district or of the office of children  and  family

  services  during  the  month  that  the court proceedings leading to the
  child's removal from  the  household  were  initiated,  or  the  written
  instrument  transferring  care  and custody of the child pursuant to the
  provisions  of  section  three  hundred  fifty-eight-a  or three hundred
  eighty-four-a of the social services law was signed,  provided  however,
  that  the  office  of temporary and disability assistance shall only use
  the information obtained pursuant to this subdivision, for  the  purpose
  of  determining  the  eligibility of such child for federal payments for
  foster care and adoption assistance pursuant to the provisions of  title
  IV-E  of  the  federal  social  security  act. Notwithstanding any other
  provision of law, the office of temporary and disability  assistance  is
  authorized  to  share  information obtained pursuant to this subdivision
  with any applicable social services district, provided however, that  if
  such  information  is  shared,  that such social services district shall
  only use the information obtained for the  purpose  of  determining  the
  eligibility  of  such  child  for  federal  payments for foster care and
  adoption assistance pursuant to the provisions  of  title  IV-E  of  the
  federal social security act.
    (b)  Notwithstanding any law to the contrary and not later than ninety
  days after the effective date of this  paragraph,  the  commissioner  of
  taxation  and  finance shall enter into a cooperative agreement with the
  commissioner of social services for the delivery to the state department
  of social services of information obtained pursuant to  subdivision  one
  hereof,  which information shall be utilized for the purpose of enabling
  such department to fulfill obligations  and  responsibilities  otherwise
  incumbent  upon  the state department of labor under section one hundred
  twenty-four of the  federal  family  support  act  of  nineteen  hundred
  eighty-eight by giving the federal parent locator service, maintained by
  the  federal  department  of health and human services, prompt access to
  certain wage information for use  by  such  latter  department  for  the
  purpose of complying with such act.
    (4)  Notwithstanding  any  law  to  the  contrary  and  not later than
  September first, nineteen hundred ninety-seven, the  commissioner  shall
  enter into a cooperative agreement with the state department of labor to
  allow the information obtained by the department pursuant to subdivision
  one  of this section to be made available to the department of labor, or
  other  individuals  designated  by  the  commissioner  of   labor,   for
  administration of such department's employment security programs, public
  assistance  work  programs,  or for other purposes deemed appropriate by
  the commissioner of labor consistent with the provisions  of  the  labor
  law,  as  well  as  for  the  evaluation  of  the  effect on earnings of
  participation in training programs with respect to which the  department
  of   labor  has  reporting,  monitoring,  administering,  or  evaluating
  responsibilities.
    5.  Notwithstanding  any  provision  of  law  to  the  contrary,   the
  commissioner   shall   enter  into  a  cooperative  agreement  with  the
  department of health, which agreement shall provide for the  utilization
  of information obtained pursuant to subdivision one of this section, for
  the  purpose  of  verifying  eligibility for child health insurance plan
  subsidy payments  and  required  premium  payments  under  sections  two
  thousand  five  hundred  ten and two thousand five hundred eleven of the
  public health law, and for the purpose of verifying eligibility for  the
  program  for elderly pharmaceutical insurance coverage under title three
  of article two of the elder law, when requested  by  the  department  of
  health.
    (6)  Notwithstanding  any  provision  of  law  to  the  contrary,  the
  commissioner shall enter into a cooperative agreement with the office of
  vocational and educational services for individuals with disabilities of

  the education department, the commission  for  the  blind  and  visually
  handicapped  and any other state vocational rehabilitation agency, which
  agreement shall provide for  the  utilization  of  information  obtained
  pursuant  to  subdivision one of this section, for purposes of obtaining
  reimbursement  from  the  federal  social  security  administration  for
  expenditures  made  by  such  office,  commission or agency on behalf of
  disabled individuals who have achieved economic self-sufficiency.
    (6-a) Notwithstanding any  provision  of  law  to  the  contrary,  the
  commissioner  shall enter into a cooperative agreement with the New York
  state higher  education  services  corporation,  which  agreement  shall
  provide   for  the  utilization  of  information  obtained  pursuant  to
  subdivision one of this section, for purposes of default prevention  and
  collection  of  defaulted education loan debt, including judgments, owed
  to the federal or New York state government that is being  collected  by
  the New York state higher education services corporation.
    (7) No employer shall be subject to any civil or criminal liability by
  reason  of  his disclosure to the department of any information required
  to be disclosed pursuant to this subdivision unless such information  is
  knowingly and wilfully reported incorrectly.
    (8)  The  provisions of the state freedom of information act shall not
  apply to any personally identifiable information obtained by any  agency
  or any public official pursuant to the provisions hereof.
    (9)  Cross-references.  (a)  For the applicable penalty for failure to
  comply with wage reporting requirements, see subsection (v)  of  section
  six hundred eighty-five of this chapter.
    (b)  See  paragraph  four  of  subsection  (a)  of section six hundred
  seventy-four of this chapter for requirements relating to the filing  of
  quarterly   combined   withholding,   wage  reporting  and  unemployment
  insurance returns.
    * NB There are 2 § 171-a's