N.Y. WKC Law § 67

§ 67. Annual estimate; payments by participants. 1. The committee or\nadministrator shall annually, not later than the fifteenth day of\nAugust, file with the board of supervisors an estimate of the several\namounts necessary for the ensuing calendar year (a) to meet the payments\nwith respect to the liability of participants required to be made by the\ncounty pursuant to section sixty-three of this chapter, (b) to pay the\nadministrative expenses of the plan, (c) to repay any amounts advanced\nto the plan and (d) to provide for contributions to the reserve, if any.\nThe committee or administrator shall then determine the share of such\namounts chargeable to each participant in the manner prescribed by\nsection sixty-six of this chapter. A list of the amount of the share\npayable by each participant shall be furnished to the county treasurer.\nThe committee or administrator shall notify each participant in writing\nnot later than September first of the amount of such share. Each\nparticipant shall pay the county treasurer the amount so specified in\nsuch notice not later than thirty days after the commencement of such\nparticipant's next fiscal year. All amounts so received shall be\ncredited to the county self-insurance fund. If any such amount shall not\nbe paid within the time limit, the same shall be recovered by an action\nbrought by the county or such amount shall be certified by the county\ntreasurer to the board of supervisors for inclusion in the next\nsucceeding tax levy, if any, against property taxable by the participant\nresponsible therefor.\n 2. Notwithstanding the foregoing provisions of this section, the board\nof supervisors may by local law provide, in lieu of collecting the\namounts apportioned to participants, or a class thereof, as provided in\nsubdivision one of this section, that each such participant's share of\nsuch amounts shall be collected by inclusion in the next succeeding tax\nlevy against property taxable by the participant responsible therefor.\nWhen collected such amounts shall be paid over to the county treasurer\nand by him credited to the county self-insurance fund.\n