N.Y. Comp. Codes R. & Regs. tit. 12, § 480.11 – Tips for checkroom attendants.

(a) The value of gratuities or tips received by employees engaged as checkroom attendants, provided they are not required to remit such gratuities or tips to their employer, shall be determined as follows:
1. (1) Such value shall be equal to the amount certified by each employee in a signed statement to his employer as received in the form of gratuities or tips, which statement shall be retained by the employer and submitted to the Department of Labor upon request.
2. (2) No gratuities or tips shall be deemed received for the purpose of this section if such statement is not submitted by an employee.
(b) Employers shall give notice to each of their employees of the privilege to certify the amount of gratuities or tips received and retained by him in a signed statement as herein provided. Such notice shall include information on the fact that no gratuities or tips will be deemed received in the event such statements are not submitted.