N.Y. Work. Comp. Law § 86-a

§ 86-a. Catastrophe surplus and reserves for disability benefits.\nSubject to such rules as shall be approved by the superintendent of\nfinancial services, there shall be set aside out of the premiums paid\ninto the disability benefits fund an amount sufficient to provide\nagainst catastrophe and epidemics and reserves to meet anticipated\nlosses and carry all claims to maturity.\n