N.Y. Comp. Codes R. & Regs. tit. 2, § 3.54
(a) After the receipt of the machine-prepared vouchers for the month of December and the balancing of all tax records, each agency will submit:
(1) All forms W-2 copy A, form W-3 and a copy of the summary machine listing (or an adding machine tape) of the taxes withheld from the forms W-2 to:
District Director of Internal Revenue
161 Washington Avenue
Albany 1, New York.
(2) All forms IT-2102 copy 4, form IT-2103 and a copy of the summary machine listing (or an adding machine tape) of the taxes withheld from the forms IT-2102 to:
Department of Taxation and Finance
State Office Building
Albany, New York