2010 New York Code
WKC - Workers' Compensation
Article 7 - (110 - 137) Miscellaneous Provisions.
130 - Workmen's compensation premiums shall be deemed preferred claims.

§  130.  Workmen's  compensation  premiums  shall  be deemed preferred
  claims. All  premiums  and  interest  charges  on  account  of  policies
  insuring employers against liability under this chapter which may be due
  to  the  state  insurance  fund,  or  any  stock  corporation  or mutual
  association authorized to transact the business  of  insurance  in  this
  state,  and  all  judgments recovered by the state insurance fund or any
  such insurance  corporation  or  association  against  any  employer  on
  actions  brought under any such policy, shall be deemed preferred claims
  in all insolvency or bankruptcy  proceedings,  trustee  proceedings  for
  administration  of  estates  and  receiverships  involving  the employer
  liable therefor or the property of such employer, provided however  that
  claims for wages shall receive prior preference in all such proceedings.