N.Y. Lab. Law § 204-b

§ 204-b. Refunds. Whenever the commissioner determines that any moneys\nreceived under the provisions of this chapter or the rules issued\nthereunder, or any moneys received under the provisions of article\neleven of the general business law, are in excess of the amount required\nby law, or were paid in error, or that other justifiable circumstances\nexist, such moneys may, within three years from receipt thereof, be\nrefunded upon the audit of the state comptroller, without interest.\n