2010 New York Code
WKC - Workers' Compensation
Article 9 - (200 - 242) DISABILITY BENEFITS
228 - Administrative expenses.

§  228.  Administrative  expenses.  1.  The chairman and department of
  audit and control, as soon as practicable after  April  first,  nineteen
  hundred  fifty, and annually as soon as practicable after April first in
  each year thereafter, shall ascertain  the  total  amount  of  expenses,
  including  in addition to the direct costs of personal service, the cost
  of maintenance and operation, the cost of retirement contributions  made
  and  workmen's compensation premiums paid by the state for or on account
  of personnel, rentals for space occupied in state owned or state  leased
  buildings,  such  additional sum as may be certified to the chairman and
  the department of audit and control as  a  reasonable  compensation  for
  services rendered by the department of law and expenses incurred by such
  department,  and  all  other  direct  or indirect costs, incurred by the
  chairman or the board during the preceding  fiscal  year  in  connection
  with  the  administration  of this article. The services and expenses of
  the members, employees and officers of the board related to this article
  shall be apportioned and included in the amount to be assessed.  If  any
  officers or employees of the state perform duties directly which in part
  are  related  to  the  administration  of  this  article and in part not
  related thereto and if there  are  other  expenses  which  are  incurred
  jointly  in  connection  with  the administration of this article and in
  activities not so connected, an equitable apportionment  shall  be  made
  and  only  such  parts  thereof  as  apply to the administration of this
  article shall be chargeable to the administrative expenses  as  provided
  in this section.
    2.  An itemized statement of the expenses so ascertained shall be open
  to public inspection in the office of the chairman for thirty days after
  notice to all carriers by publication, before an assessment may be  made
  upon such carriers as hereinafter provided.
    3.  The  chairman shall as soon as practicable assess upon and collect
  from each carrier after the close of each fiscal year the proportion  of
  expenses of administration for the preceding fiscal year, that the total
  payrolls,  of  the  calendar  year preceding assessment, of employees in
  employment who were covered by such carrier as reported to the  carrier,
  bear  to  the  total  of  all  such  payrolls  for such calendar year so
  reported. The term "payroll" as used herein shall  be  the  first  seven
  thousand  dollars  of  earnings  of  each  employee during the preceding
  calendar year, to be reported under regulations of the chairman.
    4. Notwithstanding the provisions of subdivisions  one  and  three  of
  this section, the chair shall require that partial payments for expenses
  of the fiscal year beginning April first, nineteen hundred eighty-three,
  and for each fiscal year thereafter, shall be made on March tenth of the
  preceding  fiscal  year and on June tenth, September tenth, and December
  tenth of each year, or on such other dates as the director of the budget
  may prescribe, by each insurance carrier, including the state  insurance
  fund.  Provided,  however,  that  the  payment due March tenth, nineteen
  hundred eighty-three for the fiscal year beginning April first, nineteen
  hundred eighty-three shall not be required to be paid until June  tenth,
  nineteen hundred eighty-three. Each such payment shall be a sum equal to
  twenty-five  per  centum  of  the  annual  expenses  assessed  upon each
  carrier, including the state insurance fund, as estimated by the  chair.
  The  balance  of  assessments for the fiscal year beginning April first,
  nineteen hundred seventy-two and each fiscal year thereafter,  shall  be
  paid  upon determination of the actual amount due in accordance with the
  provisions of subdivision three of  this  section.  Any  overpayment  of
  annual  assessments  resulting from the requirements of this subdivision
  shall be refunded or at the option of the chair shall be  applied  as  a
  credit  against  the  assessment  of  the  succeeding  fiscal  year. The
  requirements of this subdivision shall not apply to those carriers whose

estimated annual assessment is less than one hundred  dollars  and  such
  carriers  shall make a single payment of the estimated annual assessment
  on or before September thirtieth of the fiscal year.