N.Y. Comp. Codes R. & Regs. tit. 12, § 190-5.1 – Deductions and expenses.

(a) Wages shall not be subject to deductions, except for allowances authorized by this order and deductions authorized or required by law, such as withholding and social security taxes. Prohibited deductions include, but are not limited to:
1. (1) deductions for spoilage or breakage;
2. (2) deductions for cash shortages or losses; and
3. (3) fines or penalties for tardiness, misconduct or quitting without notice.
(b) The minimum wage shall not be reduced by expenses incurred by an employee in carrying out duties assigned by an employer.
(c) An employee may give written authorization for deductions from gross pay pursuant to section 193 of the Labor Law.