N.Y. Banking Law § 20

§ 20. Assessments, penalties and forfeitures entitled to priority. In\ncase of the insolvency or voluntary or involuntary liquidation of any\nperson or entity licensed, registered, or incorporated or otherwise\nformed pursuant to this chapter, all unpaid charges lawfully assessed\nagainst such person or entity by the superintendent and all unpaid\npenalties and forfeitures incurred by such person or entity under any\nsection of this chapter shall be entitled to priority of payment from\nsuch person's or entity's assets on an equality with any other priority\ngiven by this chapter.\n