Audits of the payroll records of the risks insured with the State Insurance Fund shall be made at such times as is provided by the terms of the insurance policy and as often as may be necessary for the purposes of the State Fund and statements from assureds of the number of employees and the amount of payroll in the business insured may be required as needed.
N.Y. Comp. Codes R. & Regs. Tit. 12 § 450.3