Matter of Rumsey Manufacturing Corp. (Corsi)

Section 575 of the Labor Law requires every employer aa71io is within the coverage of the unemployment insurance statutes (Labor Leav, art. 18), to keep accurate payroll records. Regulations made by the State Industrial Commis sioner, pursuant to statute, prescribe that quarterly statements of such payrolls be filed with the commissioner not later than the last day of the month following the close of each' quarter-year. Respondent, a covered employer, failed to file such a report for the second quarter of 1944 on or before July 31,1944, the critical date under the regulations aforesaid, and…