N.Y. RSS Law § 140

§ 140. Recovery of delinquent payments. Amounts due from political\nsubdivisions under sections one hundred thirty-eight and one hundred\nthirty-nine of this chapter and which are unpaid after the final date\nfor their payment, may, at the request of the director and after written\nnotice to the fiscal officer of the political subdivision liable\ntherefor, be deducted, with interest, from any moneys payable by the\nstate to such political subdivision, or such delinquent payments may be\nrecovered, with interest, by an action as upon contract in a court of\ncompetent jurisdiction against such political subdivision. If the amount\ndue from the political subdivision, with interest thereon, is\nunascertainable because of the failure of such subdivision to file one\nor more reports, any or all moneys payable by the state to such\nsubdivision may be withheld until such report or reports are filed and\nthe amount due, with interest, is paid directly by the political\nsubdivision or as provided above. In the case of amounts due under\nsections one hundred thirty-four, one hundred thirty-five and one\nhundred thirty-eight of this chapter, such interest shall be computed at\nthe rate established by the Federal Social Security Act. Such rate shall\nbe applied on a per-diem basis based on the number of days from the\nfinal due date established for such payment by the Federal Social\nSecurity Act through and inclusive of the date such payment is credited\nto the account of the Secretary of the Treasury of the United States. In\nthe case of amounts due under section one hundred thirty-nine of this\nchapter, interest shall be computed from the first day after the final\ndate for payment at the rate of four per centum per annum.\n