Workers' Compensation Board

 

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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Workers' Compensation Board
Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011


Issued: May 13, 2013
Link to full audit report 2012-S-71

Purpose
To express an opinion on the fair presentation of the Report of Workers' Compensation Program Statement of Assessable Expenses for the three fiscal years ended March 31, 2011.

Background
The Workers' Compensation Board (Board) was established under Article 8, Section 140 of the Workers' Compensation Law. The primary responsibility of the Board is to ensure that employees who are unable to work due to injury or illness are compensated under programs covering both occupational and non-occupational disability and sickness. Coverage for these benefits, with limited exception, is to be provided by employers. Costs to administer the Workers' Compensation Program (Program) are recovered via assessments on participating insurance carriers, selfinsurers, and self-insured political subdivisions of the State. The Law requires that recoverable expenses be audited by the State Comptroller.

Key Findings

  • We found the Statements referred to above present, in all material respects, the costs to administer the Workers' Compensation Program for the three fiscal years ended March 31, 2011, in accordance with the modified cash basis of accounting.

Key Recommendations

  • None

Other Related Audits/Reports of Interest

Workers' Compensation Board: Workers' Compensation Program Statement of Assessable Expenses for the Two Fiscal Years Ended March 31, 2008 (2009-S-45)


State Government Accountability Contact Information:
Audit Director: John Buyce
Phone:(518) 474-3271; Email: StateGovernmentAccountability@osc.state.ny.us
Address: Office of the State Comptroller; Division of State Government Accountability; 110 State Street, 11th Floor; Albany, NY 12236