N.Y. Workers' Compensation Law § 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.