N.Y. Workers' Compensation Law § 133: Refunds and credits

§ 133. Refunds and credits. In any case where an award, an assessment

or a penalty has been made and paid directly into the state treasury or

into one of the special funds created under the provisions of this

chapter, and it is thereafter determined by the chairman, the board or

by a court of competent jurisdiction that such award, assessment or

penalty, or any portion thereof was erroneously, illegally, or

improperly made, the employer or his insurance carrier who made any such

payment may be reimbursed, or allowed a credit, from any moneys in the

state treasury not otherwise appropriated or from the special fund to

which the payment had been made, for such amount, without costs or

interest, as may be determined by the chairman, the board or by a court

of competent jurisdiction; provided, however, that a request for such

reimbursement is filed with the chairman within three months after such

determination, on the audit and warrant of the comptroller on

certification of the chairman.