N.Y. Comp. Codes R. & Regs. tit. 12, § 186-7.2 – Maintenance and production of records.

(a) Every employer of a child performer shall, for not less than six years after the termination of a child performer’s employment, maintain and preserve all records required by this Part and any other records required by article 6, section 195 of the New York State Labor Law.
(b) Records required by this Part include all employer certificates, and for each child performer employed under a temporary child performer permit or child performer permit:
1. (1) a copy of each child performer permit;
2. (2) the child performer’s given and professional names, last known mailing address, permanent address, date of birth, and social security number;
3. (3) the names and addresses of the parents or guardians and their home and business phone numbers;
4. (4) the record of each child performer’s starting and ending times, the amount of time present at the worksite, and the amount of time worked on each work day;
5. (5) the amounts of gross wages earned and paid in each pay period, deductions, and net wages;
6. (6) the amounts transferred into the child performer trust account, the account number, and the name and address of the financial institution holding the account;
7. (7) the amounts transferred to the New York State Comptroller for deposit into the child performer holding fund;
8. (8) the written agreements between parents or guardians and the employer on responsible persons, made in accordance with section 186-4.6(d)(1) of this Part; and
9. (9) the record of dates and hours of instruction provided to each child performer by a set or location teacher.
(c) For each child employed under an employer certificate of group eligibility, the employer shall keep a record of:
1. (1) the name and physical and mailing addresses of any entity that has provided the group of children to the employer and the name, address, and phone number of a responsible official of the group;
2. (2) the written permission of a parent or guardian for every child participating, or the signed statement of a responsible official of the entity that has provided the group of children attesting that the entity has obtained and will keep such written permissions on file in its records; and
3. (3) if the employment is paid, the information listed in subdivision (b) of this section, except paragraphs (1), (4), (8) and (9).
(d) Every employer, including those who maintain their records at a place outside of New York State, shall make such records or sworn certified copies thereof available upon request of the commissioner at the place of employment or at such other place within New York State as directed by the commissioner.
(e) All information and documents related to this Part shall be open to inspection by the department, school attendance and truancy officers, the State Education Department or local school district, and the State Comptroller.
(f) The failure to produce copies of any employer certificate or child performer permit upon demand of a representative of the commissioner, a school attendance or truancy officer, a representative of the State Education Department or local school district, or the comptroller shall be deemed to be prima facie evidence of the illegal employment of a child performer.