N.Y. Comp. Codes R. & Regs. tit. 12 § 380-7.9
Whenever a penalty is issued to an employer and/or carrier under this Part or Article 9, the employer and/or carrier shall have 30 days from the date of penalty assessment to request review of the penalty. Such request shall be made in writing and submitted to the Bureau of Compliance at the Workers' Compensation Board. The request for review should set forth the legal and factual basis for the review. If the employer and/or carrier does not seek such a review, or fails to do so in a timely manner, the penalty shall constitute the final determination of the Chair. If the Chair determines that the penalty was correctly issued, the employer and/or carrier shall have 10 days from the date of determination to pay the penalty sum to the Chair and such sum will be credited to the Special Fund for Disability Benefits.
N.Y. Comp. Codes R. & Regs. Tit. 12 § 380-7.9