N.Y. Lab. Law § 672
This article shall apply to every employer during any part of the twelve consecutive months beginning February first, nineteen hundred seventy and February first of each subsequent year, preceded by a calendar year in which the cash remuneration paid to all employees aggregated twelve hundred dollars or more, provided, however, that one hundred eighty days after this act shall take effect this article shall apply to every employer if in the previous calendar year the cash remuneration paid to all employees aggregated two thousand dollars or more and on July first, nineteen hundred eighty-four this article shall apply to every employer if in the previous calendar year the cash remuneration paid to all employees aggregated three thousand dollars or more.
N.Y. Lab. Law § 672