N.Y. WKC Law § 133

§ 133. Refunds and credits. In any case where an award, an assessment\nor a penalty has been made and paid directly into the state treasury or\ninto one of the special funds created under the provisions of this\nchapter, and it is thereafter determined by the chairman, the board or\nby a court of competent jurisdiction that such award, assessment or\npenalty, or any portion thereof was erroneously, illegally, or\nimproperly made, the employer or his insurance carrier who made any such\npayment may be reimbursed, or allowed a credit, from any moneys in the\nstate treasury not otherwise appropriated or from the special fund to\nwhich the payment had been made, for such amount, without costs or\ninterest, as may be determined by the chairman, the board or by a court\nof competent jurisdiction; provided, however, that a request for such\nreimbursement is filed with the chairman within three months after such\ndetermination, on the audit and warrant of the comptroller on\ncertification of the chairman.\n