N.Y. Comp. Codes R. & Regs. tit. 12, § 550-3.2 – By employer.

(a) Every employer subject to the act shall maintain detailed and accurate books and records of account which shall include, without limitation:
1. (1) Bank statements
2. (2) Gross disbursements
  1. (i) the amount and date of each disbursement
  2. (ii) the name of the recipient of each disbursement
  3. (iii) the purpose of each disbursement
3. (3) Cancelled checks
4. (4) Collective bargaining agreements
5. (5) Payroll sheets
6. (6) Petty cash vouchers.
(b) All such records shall be kept available for examination for a period of not less than five years after the end of the fiscal year.