2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 6 - Contributions to Fund › 573 - Collection of Contributions in Case of Default.

§  573.  Collection  of  contributions  in  case  of default. 1. Civil
  actions.  If an employer shall default in any payments  required  to  be
  made by him to the fund, after due notice, the amount due from him shall
  be  collected  by  civil  action  against him brought in the name of the
  commissioner, and the same, when collected, shall be paid into the fund.
  Such employer's compliance with the provisions of this article requiring
  payments to be made to the fund shall date from the time of the  payment
  of said money so collected.
Civil  actions  brought  in  the  name  of the commissioner under this
  section  to  collect  contributions,  interest,  or  penalties  from  an
  employer  shall  be  entitled to preference, conferred by law to actions
  brought by any state officer as such, upon the calendar of all courts.
2. Warrants. In addition and as an alternative  to  any  other  remedy
  provided by this article and provided that no appeal or other proceeding
  for review provided by title eight of this article shall then be pending
  and the time for the taking thereof shall have expired, the commissioner
  may  issue a warrant under his official seal, directed to the sheriff of
  any county, commanding him to levy upon and sell the real  and  personal
  property  which  may  be  found within his county of an employer who has
  defaulted in the payment of any sum  determined  to  be  due  from  such
  employer  for the payment of such sum together with interest, penalties,
  and the cost of executing the warrant, and to return such warrant to the
  commissioner and to pay into the fund  the  money  collected  by  virtue
  thereof within sixty days after the receipt of such warrant. The sheriff
  shall  within  five  days after the receipt of the warrant file with the
  clerk of his county a copy thereof, and thereupon such clerk shall enter
  in the judgment docket the name of the employer mentioned in the warrant
  and the amount of the contribution, interest, and  penalties  for  which
  the  warrant  is  issued and the date when such copy is filed. Thereupon
  the amount of such warrant so docketed shall  become  a  lien  upon  the
  title to and interest in real property and chattels real of the employer
  against whom the warrant is issued in the same manner as a judgment duly
  docketed  in  the  office  of such clerk. The sheriff shall then proceed
  upon the warrant in the same manner,  and  with  like  effect,  as  that
  provided  by  law  in respect to executions issued against property upon
  judgments of a court of record, and for his services  in  executing  the
  warrant  he  shall be entitled to the same fees, which he may collect in
  the same manner.
In the discretion of the commissioner a warrant of like terms,  force,
  and  effect may be issued and directed to any officer or employee of the
  department of labor who may file a copy of such warrant with  the  clerk
  of  any  county in the state, and thereupon each such clerk shall docket
  it and it shall become a lien in the same manner and with the same force
  and effect as hereinbefore provided with respect to a warrant issued and
  directed to and filed by a sheriff; and in the  execution  thereof  such
  officer  or  employee  shall  have  all the powers conferred by law upon
  sheriffs, but he shall be entitled to no fee or compensation  in  excess
  of the actual expenses paid in the performance of such duty.
If a warrant is returned not satisfied in full, the commissioner shall
  have  the  same  remedies  to  enforce  the  amount  thereof  as  if the
  commissioner had recovered judgment for the same.