§ 6-05 — Record Keeping

§ 6-05 Record Keeping.

(a) With regard to the Documents required to be maintained pursuant to this section, an Owner must: (1) maintain such Documents for six years after the Completion Date of the Covered Site; (2) preserve such Documents, upon notification by the Bureau of a compliance investigation and until the later of (A) the date of the Bureau’s notification of the completion of such investigation or (B) six years from the date of completion of all Construction Work on the Covered Site; and (3) produce true copies of all such Documents within the time requested by the Bureau after notice of the right to counsel described in subdivision (d) of 44 RCNY § 6-06. (b) For each Covered Site, a Certified Payroll Report must be maintained pursuant to subdivision (a) of this section. Such report must set forth the names, addresses and trade classifications for all Construction Employees employed on a particular project or contract on the Covered Site, as well as the hours and days of Construction Work, the hourly rates of Wages and Supplements, and the weekly gross and net pay amounts for each Construction Employee. The Certified Payroll Report must be signed and affirmed to be true under penalties of perjury by an officer or principal of the Owner; provided, however, that such Owner may authorize the prime contractor on the Covered Site or the Construction Employer to sign and affirm on behalf of such Owner. Upon the establishment of an online portal for submission of Certified Payroll Reports, an Owner must comply with instructions set forth on the Comptroller’s website and any corresponding regulations. (c) For each Covered Site that is subject to the Construction Wage Requirement, the following additional Documents must be maintained, preserved and produced pursuant to subdivision (a) of this section: (1) Contracts and subcontracts for Construction Work on the Covered Site; (2) List of all Construction Employees and their last known addresses, telephone numbers, and, where available, e-mail addresses; (3) Daily Sign-In Logs for each construction project or contract performed on the Covered Site. The Daily Sign-In Log must set forth the names, trade classifications, daily start and end times of Construction Work for each Construction Employee employed by the Construction Employer on the Covered Site and must be signed by each such Construction Employee. An Owner may authorize the prime contractor on the Covered Site or the Construction Employer to maintain a Daily Sign-In Log on behalf of such Owner. An Owner may use electronic Daily Sign-In Logs with verified electronic signatures only with the Bureau’s written approval or where the Comptroller has made this option available via instructions on its website. Upon the establishment of an online portal for submission of Daily Sign-In Logs, the Owner must comply with instructions set forth on the Comptroller’s website and any corresponding regulations. (4) Weekly payroll records, registers or journals as required by Labor Law § 195; (5) All Documents concerning the cost of Bona Fide Fringe Benefits provided to Construction Employees, including, but not limited to, invoices, account statements, benefits remittance reports and benefits plan descriptions; and (6) All federal and state employment tax returns and filings, including, but not limited to, quarterly combined withholding, wage reporting, and unemployment insurance form NYS-45 returns; employers’ quarterly Federal tax form 941 returns; wage and tax form W-2 statements; and miscellaneous income form 1099 statements; provided, however, that an Owner is not responsible for maintaining, preserving, or producing the tax returns or other tax documents filed by any Construction Employer on the Covered Site. (d) An Owner may authorize the prime contractor on the Covered Site to be responsible for the retention and maintenance of Documents required pursuant to this section, provided that such Owner shall be jointly and severally liable for any violations committed by such prime contractor. Such prime contractor is required to cooperate with any Comptroller investigation and is also subject to the requirements set forth in 44 RCNY § 6-06. (e) To the extent the Owner authorizes the Construction Employer to be responsible for the retention and maintenance of Documents required by this section, such Construction Employer shall submit any records required to be maintained pursuant to this section to the Owner or prime contractor. Such records must be submitted no later than thirty (30) days after issuance of the first payroll, and no later than thirty (30) days thereafter, as prescribed by the Owner or the prime contractor. The Owner may not rely upon this provision to discharge its obligation to maintain Documents in accordance with paragraph (e) of subdivision 3 of § 485-x of the RPTL. (f) The Owner must post a Worker Notice Poster in a prominent and accessible place for Construction Employees at the Covered Site. Such poster must (i) be in the form provided on the Comptroller’s website, (ii) provide information about Construction Employees’ rights to Wages and Supplements under RPTL § 485-x(3) on the Covered Site, (iii) provide contact information for the Bureau, and (iv) be at least two feet in height and two feet in width and constructed of materials capable of withstanding adverse weather conditions. (Added City Record 6/30/2026, eff. 7/30/2026)