N.Y. Comp. Codes R. & Regs. tit. 12, § 141-2.10 – Deductions and expenses.

(a) Wages shall be subject to no deductions, except for allowances authorized in this Part, and except for deductions authorized or required by law, such as for social security and income tax. Some examples of prohibited deductions are:
1. (1) deductions for spoilage or breakage;
2. (2) deductions for cash shortages or losses; and
3. (3) fines or penalties for lateness, misconduct, or quitting by an employee without notice.
(b) The minimum wages shall not be reduced by expenses incurred by an employee in carrying out duties assigned by an employer.