New York Laws
Article 24 - Employer Compensation Expense Program
857 - Procedural Provisions.

(b) Notwithstanding any other law to the contrary, the commissioner
may require that all filings of forms or returns under this article must
be filed electronically and all payments of tax must be paid
electronically. The commissioner may prescribe the methods for quarterly
filings by electing employers, including but not limited to, the
inclusion of specific employee-level detail.