New York Codes, Rules and Regulations
Title 2 - DEPARTMENT OF AUDIT AND CONTROL
Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control
Part 3 - Personal Service
Withholding Tax
Section 3.52 - Monthly withholding reports

Each month the Comptroller will send to each withholding agency machine-prepared vouchers both for Federal and New York State taxes. These vouchers will show total deductions by payroll of all the agency's payrolls processed during the preceding month and also refunds processed to the date of the voucher. The net amount of each voucher, that is, the total of deductions less the total of refunds, represents the amount of taxes actually paid the Internal Revenue Service and the New York State Income Tax Bureau for the particular agency for the month involved. The withholding agency will keep these vouchers as its permanent records.