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					         NEW YORK STATE
OFFICE OF THE STATE COMPTROLLER
H. Carl McCall
STATE COMPTROLLER




        NEW YORK STATE WORKERS’
          COMPENSATION BOARD

    ASSESSMENT OF COSTS TO ADMINISTER
   THE WORKERS’ COMPENSATION PROGRAM
   FOR THE FISCAL YEARS ENDED MARCH 31,
               1999 AND 2000

                 2001-S-26




      DIVISION OF MANAGEMENT AUDIT AND
           STATE FINANCIAL SERVICES
 OSC Management Audit reports can be accessed via the OSC Web Page:
                          http://www.osc.state.ny.us
If you wish your name to be deleted from our mailing list or if your address has
                                   changed,
           contact the Management Audit Group at (518) 474-3271
                                   or at the
                        Office of the State Comptroller
                               110 State Street
                                   11th Floor
                              Albany, NY 12236
                   New York State Workers’ Compensation Board
        Assessment of Costs to Administer the Workers’ Compensation Program
                For the Fiscal Years Ended March 31, 1999 and 2000



                                    Table of Contents


                                                                                Page

Comptroller’s Report                                                               1

Consolidated Statement of Costs to Administer the
      Workers’ Compensation Program (Exhibits A-1 & A-2)                        2-3

Notes to Consolidated Statements                                                4-6

Comptroller’s Report on Compliance Issues                                 Appendix A

Comptroller’s Report on Internal Controls                                 Appendix B

Supplementary Information (Supporting Schedules)                          Appendix C


      Distribution of Cash Disbursements by Insurer Category (03/31/99)         C-1
      Distribution of Cash Disbursements by Insurer Category (03/31/00)         C-2
      Cash Receipts By Program (03/31/99)                                       C-3
      Cash Receipts By Program (03/31/00)                                       C-4
      Miscellaneous Adjustments to Assessments (03/31/99)                       C-5
      Miscellaneous Adjustments to Assessments (03/31/00)                       C-6
      Comparative Analysis of Costs (97-98, 98-99 & 99-00)                      C-7
    H. CARL McCALL                                                             110 STATE STREET
  STATE COMPTROLLER                                                         ALBANY, NEW YORK 12236



                                      STATE OF NEW YORK
                              OFFICE OF THE STATE COMPTROLLER


Comptroller’s Report
New York State Workers’ Compensation Board

We have audited the accompanying Consolidated Statements of Costs to Administer the Workers’
Compensation Program (Statements) for the fiscal years ended March 31, 1999 and 2000. The
Statements are the responsibility of Board management. Our responsibility is to express an opinion
on the Statements based on our audit.

We conducted our audit in accordance with generally accepted government auditing standards.
Those standards require that we plan and perform the audit to obtain reasonable assurance about
whether the Statements are free of material misstatement. An audit includes examining, on a test
basis, evidence supporting the amounts and disclosures in the Statement. An audit also includes
assessing the accounting principles used and significant estimates made by management, as well as
evaluating the overall Statement presentation. We believe that our audit provides a reasonable basis
for our opinion.

In our opinion, the Statements present fairly, in all material respects, the costs to administer the
workers’ compensation program for the fiscal years ended March 31, 1999 and 2000 in conformity
with the modified cash basis of accounting, a comprehensive basis of accounting other than
generally accepted accounting principles.

In accordance with Government Auditing Standards, we have also issued a report on Board
compliance with selected laws and regulations pertaining to Board assessments to recover program
costs from carriers (Appendix A), and a report on the Board’s internal control structure (Appendix
B).

Office of the State Comptroller
Date: May 6, 2002
                                                                                                                   EXHIBIT A-1


                                   NEW YORK STATE WORKERS’ COMPENSATION PROGRAM
                                  CONSOLIDATED STATEMENT OF COSTS TO ADMINISTER THE
                                          WORKERS’ COMPENSATION PROGRAM
                                       FOR THE FISCAL YEAR ENDED MARCH 31, 1999



                                       Section 151:     Section 228:                       Section 60:    Section 60:
                                        Workers’          Disability        Section 50:    Volunteer       Volunteer
                                      Compensation         Benefits            Self -     Firefighters’   Ambulance
                                         Carriers         Carriers           Insurers         Law           Law             Total

 Total Cash Disbursements (Note 2)     $131,423,326         $9,176,257      $2,221,479        $746,169       $82,079    $143,649,310
 (Schedule 1-A)

 Less: total Cash Receipts (Note 6)        2,043,237              89,244        32,762            7,276          800        2,173,319
 (Schedule 2-A)

 Net Disbursements                      129,380,089             9,087,013    2,188,717         738,893        81,279     141,475,991

 Total Adjustments (Note 5)                 696,605                3,365             0             257             0         700,227
 (Schedule 3-A)

 Total Costs to be Assessed on         $130,076,694         $9,090,378      $2,188,717        $739,150       $81,279    $142,176,218
 Participating Carriers




The accompanying notes are an integral part of the Statement.




                                                                                                                        2
                                                                                                                     EXHIBIT A-2



                                   NEW YORK STATE WORKERS’ COMPENSATION PROGRAM
                                  CONSOLIDATED STATEMENT OF COSTS TO ADMINISTER THE
                                          WORKERS’ COMPENSATION PROGRAM
                                       FOR THE FISCAL YEAR ENDED MARCH 31, 2000


                                       Section 151:        Section 228:                    Section 60:    Section 60:
                                        Workers’            Disability      Section 50:    Volunteer      Volunteer
                                      Compensation          Benefits           Self -     Firefighters’   Ambulance
                                        Carriers            Carriers         Insurers         Law            Law            Total

 Total Cash Disbursements (Note 2)     $133,976,291         $8,905,712      $2,677,782        $796,955     $93,398      $146,450,138
 (Schedule 1-B)

 Less: total Cash Receipts (Note 6)       1,388,808               66,365        69,544            5,916        693          1,531,326
 (Schedule 2-B)

 Net Disbursements                      132,587,483             8,839,347    2,608,238         791,039      92,705       144,918,812

 Total Adjustments (Note 5)                 537,775             (172,650)          176                0          0           365,301
 (Schedule 3-B)

 Total Costs to be Assessed on         $133,125,258         $8,666,697      $2,608,414        $791,039     $92,705      $145,284,113
 Participating Carriers




The accompanying notes are an integral part of the Statement.




                                                                                                                        3
1. Board Operations                                  leased buildings, and the services and
                                                     expenses of central service agencies.
The Board was established under Article 8
'140 of the Workers’ Compensation Law with           According to Board policy, recoverable costs
the primary responsibility of ensuring that          are allocated between programs (e.g.,
employees who are unable to work due to              Workers’ Compensation, Disability Benefits,
injury or illness are compensated under              etc.) based on caseload volume.
programs covering both occupational and
non-occupational disability and sickness.
Coverage for these benefits, with limited            3. Summaries of appropriate sections of
exception, is to be provided by employers.           the Law

The Board, which consists of 13 members              A) Section 151 – Workers’ Compensation
appointed by the Governor with the advice
and consent of the Senate, also ensures that         The Board receives and processes workers’
required payments are made for those covered         compensation      claims,    as    well     as
under the Volunteer Firefighters’ Benefit            corresponding employer accident reports and
Law, the Volunteer Ambulance Workers’                medical reports, from physicians. The Board
Benefit Law, and for certain injuries sustained      adjudicates these claims and makes findings
by civil defense volunteers.                         and awards to injured claimants. All costs
                                                     incurred by the Board in administering the
Current Board members are:                           Workers’ Compensation Program shall be
                                                     recovered by assessing all companies writing
Robert Snashall, Chair                               workers’ compensation policies and those
Jeffrey Sweet, Vice Chair                            firms and municipalities authorized as self-
Mona Bargnesi, Member                                insurers. The specific amount assessed each
Michael Berns, Member                                company is based on its proportionate share of
Leslie Botta, Member                                 the total compensation paid.
Candice Finnegan, Member
Scott Firestone, Member                              B) Section 228 - Disability Benefits
Agatha Groski, Member
Karl Henry, Member                                   The Disability Benefits Program complements
Frances Libous, Member                               workers’ compensation by providing eligible
Carol McManus, Member                                employees with cash payments to partially
Ellen Paprocki, Member                               replace earnings lost during periods of
Robert Zinck, Member                                 temporary incapacity caused by off-the-job
                                                     sickness or injury. Coverage is required to be
2. Cost Recovery Methods                             provided by all employers, with certain
                                                     exceptions for agricultural and governmental
Costs to administer the Workers’                     employers. Municipalities may elect to self-
Compensation Program are recovered via               insure. Employers must either provide
assessments on participating insurance               statutory coverage or participate in a plan that
carriers, self-insurers and self-insured political   provides benefits that are at least as favorable
subdivisions.       The law provides that            as statutory coverage. The Board must
recoverable expenses include direct costs of         approve all plans.
personal service, maintenance and operation,
employer fringe benefits contributions, rental       To recover its costs of administering the
for space occupied in State-owned or State-          Disability Benefits Program, the Board


                                                                                                   4
assesses all insurance companies, self-insurers    Statement of Costs to Administer the
and self-insured political subdivisions            Workers’ Compensation Program on the basis
providing coverage for disability benefits.        of cash receipts and disbursements.
The individual assessments are based on each       Generally, cash receipts are recognized when
provider’s portion of the total payroll for all    received and disbursements are recognized
employees who were covered during the              when paid. Expenditures made during the
calendar year preceding the assessment. The        periods April 1, 1999 through June 30, 1999,
term “payroll” shall include the first $7,000 of   and April 1, 2000 through June 30, 2000,
each employee’s earnings.                          against outstanding encumbrances as of
                                                   March 31, 1999 and March 31, 2000,
C) Section 50 - Self-Insurers                      respectively, are included in reported costs.

The Workers’ Compensation Law allows an            5. Miscellaneous Adjustments
employer to be self-insured for the purpose of
providing workers’ compensation. In these          Department of Labor (DOL)
cases, the employer must furnish proof of
financial ability to pay such compensation.        Each year, DOL performs a Statewide Survey
The self-insurer is required to deposit            of Occupational Injury and Illness. The
securities or a surety bond with the Board to      objective of the survey is to produce reliable
cover its potential liability. The Board also      data concerning the incidence and
determines the amount and type of security         characteristics of workplace injuries and
each self-insurer will deposit.                    illnesses in New York State. The DOL
                                                   adjustment accounts for a portion of its costs
The Board assesses all costs incurred in           to perform the survey.
administering this program based on the
amount of security the Board holds for each        Department of Health (DOH)
self-insurer.
                                                   The DOH adjustment accounts for DOH’s
D) Section 60 - Volunteers                         cost to calculate and promulgate impatient
                                                   hospital rates for workers’ compensation.
The Volunteer Firefighters and Ambulance
Workers’ Benefit Laws provide that volunteer
firefighters     and     ambulance     workers
(emergency medical technicians) be covered
for injuries they sustain when performing their
authorized duties. Section 60 of each Law
specifies that all costs related to
administration are to be recovered from
insurance carriers providing coverage to
members of volunteer fire departments and
volunteer ambulance workers. Determination
of such costs is to be based on each carrier’s
proportionate share of the total indemnity
benefit payments for that fiscal year.

4. Basis of Accounting

The    Board    prepares    its   Consolidated


                                                                                               5
Assessment Adjustments                             Personal Service costs increased significantly
                                                   between fiscal years 1998-1999 and 1999-
These adjustments reflect the changes to           2000, due to employee bargaining agreements,
individual carrier assessments in instances        position upgrades, and positions created to
where a carrier originally submitted erroneous     staff the new Albany office. Equipment
or incomplete program information to the           disbursements decreased significantly during
Board.                                             this time period due to the high volume of
                                                   purchases made in the prior year.
6. Cash Receipts
                                                   Uninsured Employers’ Fund
The Board receives various cash receipts (e.g.,    Disbursements
interest on bank accounts, license fees,
penalties) as a result of program operations.      The Uninsured Employers’ Fund (Fund),
These cash receipts are used to offset             which pays workers’ compensation claims for
program-operating costs.                           injured employees who worked for uninsured
                                                   employers, is financed via recoveries of
7. Accounting Records                              claims made on behalf of, and penalties
                                                   assessed on, these uninsured employers. If
The direct disbursements, cash receipts and        recoveries from employers are not sufficient
adjustments used to compile the Statement of       to cover anticipated claims, the Fund may be
Costs to Administer the Workers’                   replenished from Section 151 Workers’
Compensation Program are based on the              Compensation monies. The Board made three
financial accounts maintained by the Workers’      transfers to the Fund during fiscal year 1998-
Compensation Board and are in agreement            1999 totaling $4.64 million, and five transfers
with the records of the Office of the State        during fiscal year 1999-2000 totaling $7.74
Comptroller. Indirect costs are based on rates     million.
developed by the Division of the Budget.
                                                   Receipts
8. Explanation of Significant Variances-
Comparative Analysis                               Cash receipts decreased significantly between
                                                   1998-99 and 1999-00 as a result of decreased
Fiscal Year 1998-1999                              interest earnings and fewer refunds from Blue
                                                   Cross/Blue Shield as that entity reduced its
Miscellaneous Contractual Services and             backlog of workers’ compensation cases.
Equipment        disbursements        increased
significantly between fiscal years 1997-1998
and 1998-1999, due to the Board having
completed the installation of its paperless case
file system, which required the procurement
of a mainframe and computer terminals. The
Board also opened a new office in Albany,
which needed to be furnished and equipped.




Fiscal Year 1999-2000



                                                                                                6
    H. CARL McCALL                                                                110 STATE STREET
  STATE COMPTROLLER                                                            ALBANY, NEW YORK 12236



                                       STATE OF NEW YORK
                               OFFICE OF THE STATE COMPTROLLER



Comptroller’s Report on Board Compliance with Selected Statutory Requirements
Applicable to the Annual Assessment of Costs to Administer the Workers’ Compensation
Program

New York State Workers’ Compensation Board

We have audited the accompanying Consolidated Statements of Costs to Administer the Workers’
Compensation Program (Statements) for the fiscal years ended March 31, 1999 and 2000.

In connection with our audit of the Statements, we selected certain transactions applicable to
compliance with the annual assessment of Workers’ Compensation Program costs on participating
carriers as set forth in Sections 50, 151 and 228 of the Workers’ Compensation Law, and Section 60
of the Volunteer Firefighters’ and Ambulance Workers’ Law. These sections address the statutory
mandates for participating carriers to finance the Workers’ Compensation Program, and the general
methodologies to be applied by the Board when making such assessments.

Our procedures are substantially less than those performed during an audit, the objective of which is
to express an opinion on Board compliance with these requirements. Accordingly, we do not
express such an opinion.

With respect to the items tested, the results of our procedures disclosed no material instances of
noncompliance with the requirements relating to the annual assessment of expenses on participating
carriers. With respect to the items not tested, nothing came to our attention that caused us to believe
that the Board had not complied, in all material respects, with those requirements.

This report is intended for the information of Board management, participating carriers, and the
State of New York. However, this report is matter of public record and its distribution is not limited.

Office of the State Comptroller
Date: May 6, 2002



                                                                                         Appendix A
    H. CARL McCALL                                                                110 STATE STREET
  STATE COMPTROLLER                                                            ALBANY, NEW YORK 12236



                                        STATE OF NEW YORK
                                OFFICE OF THE STATE COMPTROLLER




Comptroller’s Report on Internal Controls Applicable to the Annual Assessment of Costs
to Administer the Workers’ Compensation Program

New York State Workers’ Compensation Board

In planning and performing our audit of the Consolidated Statements of Costs to Administer the
Workers’ Compensation Program (Statements) for the fiscal years ended March 31, 1999 and 2000,
we considered the Board’s internal control structure in order to determine our auditing procedures
for the purpose of expressing an opinion on the Statements and not to provide assurance on the
internal control structure.

Our consideration of the internal control structure would not necessarily disclose all matters in the
internal control structure that might be material weaknesses under standards established by the
American Institute of Certified Public Accountants. A material weakness is a condition in which the
design or operation of the specific internal control structure elements does not reduce, to a relatively
low level, the risk that errors or irregularities, in amounts that would be material in relation to the
Statements being audited, may occur and not be detected within a timely period by employees in the
normal course of performing their assigned functions.

We conveyed the results of our review of the Board’s internal control structure in a separate letter to
Board management, which includes a description of the responsibility of management for
establishing and maintaining the internal control structure, and the objectives of, and inherent
limitations in, such a structure. The letter also addressed various issues regarding Board operations
including: vulnerability assessments, procedures for handling long-term outstanding checks, and
vendor payment practices.

The letter noted above is intended solely for the information and use of Board management and
others within the organization.

Office of the State Comptroller
Date: May 6, 2002

                                                                                          Appendix B
                 New York State Workers’ Compensation Board


Consolidated Statement of Costs to Administer the Workers’ Compensation Program
               For the Fiscal Years Ended March 31, 1999 and 2000


                         Supplementary Information




                                                                        Appendix C
                       NEW YORK STATE WORKERS’ COMPENSATION BOARD
          DISTRIBUTION OF ADMINISTRATIVE CASH DISBURSEMENTS BY INSURER CATEGORY
                           FOR THE FISCAL YEAR ENDED MARCH 31, 1999



                                       Section 151: Section 228:           Section 60: Section 60:
                                        Workers’ Disability Section 50: Volunteer Volunteer
                                      Compensation Benefits        Self-  Firefighters Ambulance
                                          Law           Law      Insurers     Law         Law         Total
Direct Cash Disbursements
 Personal Service                       $55,033,240 $3,882,582    $677,760    $324,060     $35,647   $59,953,289

 Maintenance and Operations
  Supplies & Materials                    3,682,647     299,614     45,354      21,685       2,385     4,051,685
  Travel                                  1,468,147      27,259     18,081       8,645         951     1,523,083
  Equipment Rentals                          30,496       2,294        376         180          20        33,366
  Equipment Repairs                       1,611,873     132,296     19,851       9,491       1,044     1,774,555
  Structure Repairs                       1,333,222      68,436     16,419       7,851         864     1,426,792
  Real Estate Rents                       7,032,577     425,653     86,609      41,411       4,555     7,590,805
  Fuel, Light, Power                        787,510      39,326      9,699       4,637         510       841,682
  Postage & Shipping                      1,501,179     114,977     18,488       8,840         972     1,644,456
  Miscellaneous Printing                    230,643      22,732      2,840       1,358         149       257,722
  Telephone                               2,272,216     170,560     27,983      13,380       1,472     2,485,611
  Miscellaneous Contractual              19,709,707   1,520,773    242,734     116,060      12,767    21,602,041
  Equipment                              12,665,844   1,013,926    155,986      74,582       8,204    13,918,542
  General Refunds                            64,896           0    660,893           0           0       725,789
  Interest                                   22,821       1,475        281         134          15        24,726
  Training                                  107,169      10,322      1,320         631          69       119,511
  State Archives                             19,447       1,574        240         115          13        21,389
  Advances                                        0           0          0           0           0             0

   Total Maintenance and Operations     $52,540,394 $3,851,217 $1,307,154     $309,000     $33,990   $58,041,755

 General State Charges
  Retirement                              3,010,726    226,382      37,079      17,729       1,950     3,293,866
  Unemployment Insurance                     78,492      5,902         967         462          51        85,874
  Social Security                         3,997,482    300,578      49,231      23,539       2,589     4,373,419
  Survivors Benefits                         67,279      5,059         829         396          44        73,607
  Dental and Health Insurance             7,344,601    552,254      90,452      43,248       4,757     8,035,312
  Compensation Insurance                  1,306,330     98,225      16,088       7,692         846     1,429,181
  Employee Benefit Fund                     790,526     59,441       9,736       4,655         512       864,870

   Total General State Charges          $16,595,436 $1,247,841    $204,382     $97,721     $10,749   $18,156,129

 Total Direct Cash Disbursements        124,169,070   8,981,640   2,189,296    730,781      80,386   136,151,173

Indirect Cash Disbursements               2,613,256    194,617      32,183      15,388       1,693     2,857,137

Uninsured Employers' Fund                 4,641,000          0           0           0           0     4,641,000

Total Cash Disbursements               $131,423,326 $9,176,257 $2,221,479     $746,169     $82,079 $143,649,310




                                                                                                     C-1
                       NEW YORK STATE WORKERS’ COMPENSATION BOARD
          DISTRIBUTION OF ADMINISTRATIVE CASH DISBURSEMENTS BY INSURER CATEGORY
                           FOR THE FISCAL YEAR ENDED MARCH 31, 2000



                                      Section 151: Section 228:                 Section 60: Section 60:
                                       Workers’     Disability    Section 50:   Volunteer     Volunteer
                                     Compensation Benefits           Self-      Firefighters Ambulance
                                          Law          Law         Insurers         Law         Law         Total
Direct Cash Disbursements
 Personal Service                      $60,706,536 $4,198,931     $1,006,090      $383,577      $44,953 $66,340,087

 Maintenance and Operations
  Supplies & Materials                   2,675,670    214,517         44,344        16,906        1,981   2,953,418
  Travel                                 1,225,271     22,101         20,306         7,742          907   1,276,327
  Equipment Rentals                         22,087      1,749            366           140           16      24,358
  Equipment Maintenance                  2,710,036    215,170         44,913        17,123        2,007   2,989,249
  Structure Repairs                          9,583        938            159            61            7      10,748
  Real Estate Rents                      8,934,339    563,815        148,069        56,452        6,616   9,709,291
  Fuel, Light, Power                     1,153,309     58,540         19,114         7,287          854   1,239,104
  Postage & Shipping                     1,524,874     98,543         25,272         9,635        1,129   1,659,453
  Miscellaneous Printing                   316,144     36,399          5,239         1,998          234     360,014
  Telephone                              2,743,219    206,003         45,463        17,333        2,031   3,014,049
  Miscellaneous Contractual             16,950,579 1,245,877         280,922       107,103       12,552 18,597,033
  Equipment                              5,925,581    470,983         98,205        37,441        4,388   6,536,598
  General Refunds                          111,811          0        587,436             0            0     699,247
  Interest                                   6,148        289            102            39            5       6,583
  Training                                 123,450      9,775          2,046           780           91     136,142
  Advances                                       0          0              0             0            0           0
  Total Maintenance and Operations     $44,432,101 $3,144,699     $1,321,956      $280,040      $32,818 $49,211,614

 General State Charges
  Retirement                             2,556,235    189,599         42,365        16,152        1,893   2,806,244
  Unemployment Insurance                    72,689      5,391          1,205           459           54      79,798
  Social Security                        4,591,531    340,559         76,096        29,012        3,400   5,040,598
  Survivors Benefits                        66,632      4,942          1,104           421           49      73,148
  Dental and Health Insurance            8,637,893    640,682        143,156        54,579        6,396   9,482,706
  Compensation Insurance                 1,696,080    125,800         28,109        10,717        1,256   1,861,962
  Employee Benefit Fund                    654,202     48,523         10,842         4,134          484     718,185
  Total General State Charges          $18,275,262 $1,355,496       $302,877      $115,474      $13,532 $20,062,641

 Total Direct Cash Disbursements       123,413,899    8,699,126    2,630,923       779,091       91,303 135,614,342

Indirect Cash Disbursements              2,827,392     206,586        46,859         17,864       2,094         3,100,795

Uninsured Employers' Fund                7,735,000            0            0             0            0         7,735,000

Total Cash Disbursements              $133,976,291 $8,905,712     $2,677,782      $796,955      $93,397 $146,450,137




                                                                                                          C-2
                         NEW YORK STATE WORKER’S COMPENSATION BOARD
                                  CASH RECEIPTS BY PROGRAM
                            FOR THE FISCAL YEAR ENDED MARCH 31, 1999

                                                                                           Section 60:
                                          Section 151: Section 228: Section Section 60: Volunteer
                                           Workers'     Disability     50:    Volunteer Ambulance
                                         Compensation Benefits        Self-  Firefighters' Workers'
Type of Cash Receipt                          Law          Law      Insurers     Law          Law         Total

Adjournment Penalty Section 25-3c - WC         $39,600          $0         $0           $0          $0   $39,600
Adjournment Penalty Section 25-3c - DB               0         107          0            0           0       107
Adjournment Penalty Section 25-3d                   75           0          0            0           0        75
Failure To File C-2                             15,502           0          0            0           0    15,502
Failure To File Medical Report                      25           0          0            0           0        25
Late Payment                                     1,200           0          0            0           0     1,200
Medical Bureau License Fees                     15,800           0          0            0           0    15,800
Laboratory License Fees                          1,900           0          0            0           0     1,900
Subpoena Fees                                   28,299       1,960          0            0           0    30,259
Photostat Fees                                  62,771           0          0            0           0    62,771
Surplus Equipment Sales                          2,095           0          0            0           0     2,095
Publication Fees                                 3,758         265         46           22           2     4,093
General Refunds                                523,067           0          0            0           0   523,067
Legal Appeals                                        0           0          0            0           0         0
Reimbursements - Section 50-5f                       0           0     17,544            0           0    17,544
Recovery of Sheriff's Fees - WC                      0           0          0            0           0         0
Recovery of Sheriff's Fees - DB                      0           0          0            0           0         0
Hospital Records Penalty - Section 13g           1,469           0          0            0           0     1,469
Hospital Arbitration - Section 13g-6n            3,022           0          0            0           0     3,022
Medical Arbitration - Section 13g-4             83,363           0          0            0           0    83,363
Podiatry Arbitration - Section 13k-6                 0           0          0            0           0         0
Chiro Arbitration - Section 13g-6               22,216           0          0            0           0    22,216
Psychology Arbitration - Section 13l-6             528           0          0            0           0       528
Finance Charges - Section 55                     3,773           0          0            0           0     3,773
Collection Fees                                  2,848           0          0            0           0     2,848
Interest Fund - 339-B7                       1,231,926      86,912     15,172        7,254         798 1,342,062

Total Cash Receipts                         $2,043,237     $89,244   $32,762        $7,276        $800 $2,173,319




                                                                                                         C-3
                           NEW YORK STATE WORKER’S COMPENSATION BOARD
                                    CASH RECEIPTS BY PROGRAM
                              FOR THE FISCAL YEAR ENDED MARCH 31, 2000
                                                                                             Section 60
                                            Section 151 Section 228             Section 60 Volunteer
                                             Workers'    Disability Section 50 Volunteer Ambulance
                                           Compensation Benefits       Self-   Firefighters' Workers'
Type of Cash Receipt                           Law         Law       Insurers      Law          Law         Total

Adjournment Penalty Section 25-3c - WC           $35,835          $0          $0         $0          $0      $35,835
Adjournment Penalty Section 25-3c - DB                 0          50           0          0           0           50
Adjournment Penalty Section 25-3d                      0           0           0          0           0            0
Failure To File C-2                                  200           0           0          0           0          200
Failure To File Medical Report                     3,225           0           0          0           0        3,225
Late Payment                                         200           0           0          0           0          200
Medical Bureau License Fees                       12,200           0           0          0           0       12,200
Laboratory License Fees                            1,300           0           0          0           0        1,300
Failure To Make Payment – Section 25-2bh           2,200           0           0          0           0        2,200
Subpoena Fees                                     22,937       1,550           0          0           0       24,487
Photostat Fees                                   114,855           0           0          0           0      114,855
Surplus Equipment Sales                              559           0           0          0           0          559
Publication Fees                                   3,052         211          51         19           2        3,335
General Refunds                                  188,008           0           0          0           0      188,008
Legal Appeals                                          0           0           0          0           0            0
Reimbursements - Section 50-5f                         0           0      54,026          0           0       54,026
Hospital Records Penalty – Section 13g               200           0           0          0           0          200
Hospital Arbitration - Section 13g-6n                522           0           0          0           0          522
Medical Arbitration - Section 13g-4               45,348           0           0          0           0       45,348
Podiatry Arbitration - Section 13k-6                   0           0           0          0           0            0
Chiro Arbitration - Section 13g-6                 22,053           0           0          0           0       22,053
Psychology Arbitration - Section 13l-6               556           0           0          0           0          556
Finance Charges - Section 55                       1,115           0           0          0           0        1,115
Collection Fees                                    1,151           0           0          0           0        1,151
Interest Fund - 339-B7                           933,292      64,554      15,467      5,897         691    1,019,901

Total Cash Receipts                           $1,388,808     $66,365    $69,544      $5,916        $693 $1,531,326




                                                                                                     C-4
                            NEW YORK STATE WORKERS’ COMPENSATION BOARD
                             MISCELLANEOUS ADJUSTMENTS TO ASSESSMENTS
                               FOR THE FISCAL YEAR ENDED MARCH 31, 1999


                                 Section 151: Section 228:             Section 60: Section 60:
 Applicable to Workers’           Workers'      Disability Section 50:  Volunteer     Volunteer
    Compensation               Compensation      Benefits     Self-    Firefighters' Ambulance
      Assessments                  Law             Law      Insurers       Law          Law       Total

Department of Labor -
 Survey of Occupational
 Injuries                            $358,452          $0          $0            $0          $0    $358,452


Department of Health -
 Inpatient Hospital Rates             209,208           0           0             0           0     209,208


Assessment Adjustments                128,945       3,365           0           257           0     132,567


    Totals                           $696,605      $3,365          $0         $257           $0    $700,227




                                                                                                     C-5
                        NEW YORK STATE WORKER’S COMPENSATION BOARD
                         MISCELLANEOUS ADJUSTMENTS TO ASSESSMENTS
                           FOR THE FISCAL YEAR ENDED MARCH 31, 2000


                             Section 151: Section 228:             Section 60: Section 60:
  Applicable to Worker's      Workers'     Disability Section 50: Volunteer     Volunteer
     Compensation           Compensation    Benefits     Self-    Firefighters' Ambulance
       Assessments               Law          Law      Insurers       Law         Law           Total

Department of Labor -
 Survey of Occupational
 Injuries                     $325,982           $0        $0          $0          $0        $325,982


Department of Health -
 Inpatient Hospital Rates      209,417             0        0          0            0        209,417


Assessment Adjustments           2,376      (172,650)     176          0            0        (170,098)


    Totals                    $537,775     ($172,650)    $176          $0          $0        $365,301




                                                                                                  C-6
                                  NEW YORK STATE WORKERS’ COMPENSATION BOARD
                                        COMPARATIVE ANALYSIS OF THE COSTS
                                TO ADMINISTER THE WORKERS’ COMPENSATION PROGRAM
                               FOR THE FISCAL YEARS ENDED MARCH 31, 1998, 1999, AND 2000
                                    TOTAL EXPENSES FOR ALL ASSESSABLE PROGRAMS

                                                                                               Increase/(Decrease)
                                            FY 1999-2000    FY 1998-1999    FY 1997-1998    00 Over 99     99 Over 98

Personal Service                              $66,340,087     $59,953,289     $56,921,145   $6,386,798       $3,032,144

Maintenance and Operations
 Supplies & Materials                           2,953,418       4,051,685       4,615,640    (1,098,267)       (563,955)
 Travel                                         1,276,327       1,523,083       1,245,314      (246,756)        277,769
 Equipment Rentals                                 24,358          33,366          71,214        (9,008)        (37,848)
 Equipment Maintenance                          2,989,249       1,774,555       1,188,737     1,214,694         585,818
 Structure Repairs                                 10,748       1,426,792         635,095    (1,416,044)        791,697
 Real Estate Rents                              9,709,291       7,590,805       5,745,474     2,118,486       1,845,331
 Fuel, Light, Power                             1,239,104         841,682         698,648       397,422         143,034
 Postage & Shipping                             1,659,453       1,644,456       1,448,742        14,997         195,714
 Miscellaneous Printing                           360,014         257,722         156,653       102,292         101,069
 Telephone                                      3,014,049       2,485,611       1,336,585       528,438       1,149,026
 Miscellaneous Contractual Services            18,597,033      21,602,041       7,752,864    (3,005,008)     13,849,177
 Equipment                                      6,536,598      13,918,542      10,301,321    (7,381,944)      3,617,221
 General Refunds                                  699,247         725,789         952,462       (26,542)       (226,673)
 Interest                                           6,583          24,726          13,098       (18,143)         11,628
 Training                                         136,142         119,511         114,755        16,631           4,756
 State Archives                                         0          21,389               0       (21,389)         21,389
 Advances                                               0               0               0             0               0

 Total Maintenance and Operations             $49,211,614     $58,041,755     $36,276,602   ($8,830,141)    $21,765,153

General State Charges
 Retirement                                     2,806,244       3,293,866       4,003,622     (487,622)          (709,756)
 Unemployment Insurance                            79,798          85,874          99,952        (6,076)          (14,078)
 Social Security                                5,040,598       4,373,419       4,170,209      667,179            203,210
 Survivors Benefits                                73,148          73,607          61,082          (459)           12,525
 Dental and Health Insurance                    9,482,706       8,035,312       7,696,284    1,447,394            339,028
 Compensation Insurance                         1,861,962       1,429,181       1,304,925      432,781            124,256
 Employee Benefit Fund                            718,185         864,870         794,061     (146,685)            70,809

 Total General State Charges                  $20,062,641     $18,156,129     $18,130,135   $1,906,512           $25,994

 Total Direct Cash Disbursements              135,614,342     136,151,173     111,327,882     (536,831)      24,823,291

Indirect Cash Disbursements                     3,100,795       2,857,137       2,563,710      243,658            293,427

Uninsured Employers' Fund Cash
Disbursements                                   7,735,000       4,641,000       1,547,000    3,094,000        3,094,000

 Total Cash Disbursements                    $146,450,137    $143,649,310    $115,438,592    $2,800,827     $28,210,718

Cash Receipts                                   1,531,326       2,173,319       1,943,691     (641,993)           229,628

 Net Operating Cash Disbursements            $144,918,811    $141,475,991   $113,494,901    $3,442,820      $27,981,090

Adjustments - DOH, DOL, Other                    365,301         700,227        1,068,986     (334,926)          (368,759)

 Total Assessment                            $145,284,112    $142,176,218    $114,563,887   $3,107,894      $27,612,331




                                                                                                           C-7