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2010 New York Code
WKC - Workers' Compensation
Article 2 - (9 - 35) COMPENSATION
34 - Preferences.

§  34. Preferences. Compensation shall be a lien against the assets of
  the carrier of employer without limit of amount subordinate, however, to
  claims for unpaid wages and prior recorded liens. The provisions of this
  section shall not apply to the state  insurance  fund  with  respect  to
  those  liabilities  and  obligations  assumed  by  the state pursuant to
  section eighty-seven-d of this chapter or as the result of any  insuring
  agreement  between  the state insurance fund and the department of civil
  service pursuant to section eighty-eight-c  of  this  chapter.  In  such
  instances compensation shall be alien against the assets of the state as
  the employer.

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