Section 60 - Assessment for expenses1. The estimated annual expenses necessary for the workers' compensation board to administer the provisions of the volunteer firefighters' benefit law shall be borne by all affected employers and included as part of the assessment rate generated pursuant to subdivision two of section one hundred fifty-one of the workers' compensation law.2. Annually, the chair of the department of audit and control, as soon as practicable after the first of April, shall ascertain the total amount of actual expenses.3. The expenses of administration, including such expenses for preparation, for the fiscal years ended March thirty-first, nineteen hundred fifty-seven and nineteen hundred fifty-eight shall be consolidated and reimbursed by one assessment made after April first, nineteen hundred fifty-eight. The chairman shall as soon as practicable after April first, nineteen hundred fifty-eight, assess upon and collect from each carrier the proportion of such consolidated expenses for the fiscal years ended March thirty-first, nineteen hundred fifty-seven and nineteen hundred fifty-eight, and annually thereafter as soon as practicable after the close of each fiscal year the proportion of such expenses for the preceding fiscal year, that the total indemnity benefit payments made by such carrier in such year bore to the total indemnity benefit payments made by all insurance carriers. The amounts so secured shall be used to reimburse the state treasury for appropriations theretofore made by the state for the payment in the first instance of the expenses of administering this chapter and in connection with the preparations for the taking effect thereof.4. The board shall keep an accurate record of all hearings held. Where the decision of a referee is affirmed by the board upon review, the board shall assess against each insurance carrier seeking such review the sum of one hundred dollars and may assess against any other party the sum of twenty dollars. These assessments shall be paid into the state treasury.5. The provisions of subdivision two of section one hundred fifty-one of the workmen's compensation law shall not be applicable with respect to the apportionment and assessment of the expenses of administering this chapter, but shall be applicable with respect to the apportionment and assessment to replenish the fund for reopened cases under section twenty-five-a of the workmen's compensation law and section fifty-one of this chapter.6. Assessments for the fund for reopened cases and for the operations of the workers' compensation board shall not constitute elements of loss but shall for recoupment purposes be treated as separate costs by carriers. Carriers shall assess such costs on their policyholders in accordance with rules set forth by the New York workers' compensation rating board, as approved by the superintendent of financial services.7. Notwithstanding the provisions of subdivision three of this section, the chair may require that partial payments for expenses of the fiscal year beginning April first, nineteen hundred seventy-two, and for each fiscal year thereafter, shall be made on June thirtieth, September thirtieth, December thirty-first and March 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. 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.8. Commencing with the fiscal year beginning April first, nineteen hundred seventy-three the provisions of subdivision six of this section shall be applicable to any county, city, town, village or other political subdivision failing to secure insurance pursuant to subdivisions eight and nine of section thirty.N.Y. Vol. Fire. Ben. Law § 60
Amended by New York Laws 2013, ch. 57,Sec. GG-29, eff. 3/29/2013.