Section 60. Administrative expenses

1.  The  chairman  of  the  workers'
  compensation board and the department of audit and control, as  soon  as
  practicable  after  April  first,  next succeeding the enactment of this
  chapter, 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
  workers' 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  of
  the  workers' compensation board 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
  chapter and in connection with the preparations for  the  taking  effect
  thereof.  The  services  and  expenses  of  the  members,  employees and
  officers of the board related to  this  chapter  and  such  preparations
  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 chapter and such  preparations
  and  in  part  not related thereto and if there are other expenses which
  are incurred jointly in  connection  with  the  administration  of  this
  chapter  and  such  preparations  and in activities not so connected, an
  equitable apportionment shall be made and only  such  parts  thereof  as
  apply  to the administration of this chapter and such preparations 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  expenses  of  administration,  including  such  expenses  for
  preparation, for the fiscal years ending March thirty-first, in the year
  of and the year  following  the  enactment  of  this  chapter  shall  be
  consolidated and reimbursed by one assessment made after April first, in
  the  year  following the year of enactment of this chapter. The chairman
  shall as soon as practicable after April first, in  the  year  following
  the year of enactment of this chapter, assess upon and collect from each
  carrier  the  proportion  of  such  consolidated expenses for the fiscal
  years ending March thirty-first, in the year of and the  year  following
  the  enactment  of  this  chapter,  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 twenty-five dollars and may assess against  any  other  party
  the  sum of five dollars. These assessments shall be paid into the state
  treasury.
    5. The provisions of subdivision two of section one hundred  fifty-one
  of the workers' 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 workers' compensation law and section fifty-one of
  this article.
    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 insurance.
    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, in the year of the enactment of this
  chapter, 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, in the year of the  enactment
  of  this  chapter  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, in the  year
  following  the  year of the enactment of this chapter, 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  of  this
  chapter.